1、【单选题】means the content that is verified and monitored within the work scope of accounting. a、an accounting object b、accounting c、accountant d、accounting elements
2、【单选题】translate the following sentence into chinese. "specifically, an accounting object means the movements of fund represented in the routine operational activities of a business organization." a、具体来说，会计对象是指业务单位在日常经营活动中所表现出的资金运动。 b、具体来说，会计是指业务单位在日常经营活动中所表现出的资金运动。 c、具体来说，会计对象是指业务单位在日常活动中所表现出的资金运动。 d、具体来说，会计是指业务单位在日常活动中所表现出的资金运动。
3、【单选题】put the following into english. “会计系统” a、accounting system b、accounting record c、accounting data d、accounting
4、【单选题】translate the following expression into chinese. “insolvent” a、有偿付能力的 b、无偿付能力的 c、有利可赚的 d、获利能力
5、【单选题】translate the following sentence into chinese. "accounting elements may vary with the different orientation of the accounting object." a、会计要素会因会计定位不同而变化。 b、会计学会因会计目标定位不同而变化。 c、会计要素会因会计目标定位不同而变化。 d、以上翻译都不对。
6、【单选题】put the following into english. “会计员, 出纳” a、accounting b、accounting record c、accountant d、accounting data
7、【单选题】translate the following sentence from chinese into english. “会计通常被称作商业语言。在商业社会的人们，比如业主、经理人、银行业者、股票经纪人、代理人、工程师、投资人都用会计术语和概念来描述每天发生的大小业务。” a、accounting has often been called “the language of business.” people in the business world—owners, managers, bankers, stockbrokers, attorneys, engineers, investors—use accounting terms and concepts to describe the events that make up the day-to-day existence of every business, large or small. b、accountant has often been called “the language of business.” people in the business world—owners, managers, bankers, stockbrokers, attorneys, engineers, investors—use accounting terms and concepts to describe the events that make up the day-to-day existence of every business, large or small. c、account has often been called “the language of business.” people in the business world—owners, managers, bankers, stockbrokers, attorneys, engineers, investors—use accounting terms and concepts to describe the events that make up the day-to-day existence of every business, large or small. d、none of the above.
8、【单选题】which of the following special terms are uncorrect? a、accounting cycle 会计循环 b、public accounting 公共会计 c、accounting 会计 d、accountant 会计学
9、【单选题】translate the following expression into chinese. “economic resources” a、经济资源 b、经营费用 c、潜在的投资者 d、财务影响
10、【单选题】translate the following sentence into chinese. "financial accounting generally refers to the process results in the preparation and reporting of financial statements for an entity." a、财务会计一般是指为企业处理财务问题的一种管理活动。 b、会计一般是指为企业处理财务问题的一种管理活动。 c、成本会计一般是指为企业处理财务问题的一种管理活动。 d、以上翻译都不对。
1.31.2 accounting is an information system
1、【单选题】when a company goes into liquidation, are entitled to be paid first and in full if possible. a、owners b、income tax c、creditor d、donations
2、【单选题】put the following into english. “会计报表” a、account book b、accounting statement c、accounting element d、accounting object
3、【单选题】they may vary with the different orientation of the . a、accounting object b、unit of measurement c、methods and process d、none of the above
4、【单选题】why do the largest and most successful companies prefer purchasing merchandise and supplies on credit to paying cash at the time of each purchase? a、because they have run out of cash. b、because it will cost less. c、because the suppliers don’t want them to pay immediately. d、because it is convenient.
5、【单选题】which of the following special terms are uncorrect? a、accounting period 会计分期 b、accounting entity 会计主体 c、account payable 应付账款 d、certified public accountant 会计学
6、【单选题】which of the following statements are correct? a、a certified accountant or cpa, as the term is usually abbreviated. b、accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. c、the objectives of non-profit organization are profit. d、it has been said that accounting is not the language of business.
7、【单选题】and are two major specialized fields in accounting. a、financial accounting、managerial accounting b、managerial accounting、cashier c、cpa、executive d、administrative accountant、accountant
8、【单选题】is an information system that identifies, records, and communicates the economic events of an organization to interested users for the purpose of making decisions and informed judgments. a、account b、accounting c、accountant d、none of the above.
9、【单选题】which of the following statements are uncorrect? a、a certified public accountant or cpa, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate. b、i'd like to open a bank account. c、accounting is the fastest growing profession in the modern business world. d、private accountant, also called executive or administrative accountant, handle the financial records of a business.
10、【单选题】translate the following sentence into chinese. "the procedure of having debits on the left and credits on the right is an accounting custom, or rule." a、在左边借记，在右边贷记的程序是会计的习惯，或称原则。 b、在左边借记，在左边贷记的程序是会计的习惯，或称规则。 c、在右边借记，在右边贷记的程序是会计的习惯，或称规则。 d、在左边借记，在右边贷记的程序是会计的习惯，或称规则。
1.41.3 the development of accounting
1、【单选题】which of the following is true? a、owners’equity - assets = liabilities b、assets – owners’equity = liabilities c、assets liabilities = owners’equity d、liabilities = owners’equity assets
2、【单选题】which of these is an example of an liability account? a、service revenue b、cash c、accounts receivable d、short-term loans
3、【单选题】the term intangible assets is used to describe assets which are used in the operation of the business but no physical substance, and non-current. a、long-term assets b、long-term liabilities c、intangible assets d、fixed assets
4、【单选题】are the basic foundation upon which our generally accepted accounting rests. a、accounting assumptions b、accounting element c、accounting object d、accounting statement
5、【单选题】which of the following special terms are uncorrect? a、financial position 财务状况 b、accounting period 会计分期 c、sale on credit 赊购 d、management accounting 财务会计
6、【单选题】put the following into chinese. "accounting information system" a、会计信息系统 b、资金运动 c、会计学 d、账户
7、【单选题】acccounting infromation system serves many kinds of users who can be divided into two groups: external users and . a、owner’s interest b、internal users c、costing d、accuracy
8、【单选题】put the following into chinese. "it is improtant never to lose sight of the fact that accounting is concerned with providing economic information to users. accounting is, therefore, a form of service." a、我们永远都不应忘记这样一个事实，即会计是向使用者提供经济信息的，所以会计本身也是一种服务。 b、我们永远都不应忘记这样一个事实，即会计是向信息使用者提供经济信息的，所以会计本身也是一种服务。 c、我们永远都不应忘记这样一个事实，即会计是向信息使用者提供经济信息的，本身也是一种服务。 d、以上答案都不对。
9、【单选题】translate the following sentence into english. “会计可大致分为三类：公共会计、企业会计和政府会计。” a、the field of accounting is divided into three broad divisions:public,private,and governmental. b、the field of accounting is divided into three :public,private,and governmental. c、the field of accounting is divided into three broad divisions:public,private,and government. d、none of the above.
10、【单选题】translate the following sentence into chinese. "the most widely recognized quality criteria include relevance, reliability,understandabiltiy,and comparability." a、会计信息质量特征有相关性、可靠性、可理解性和可比性。 b、公认的会计信息质量特征有可靠性、相关性、可理解性和可比性。 c、公认的会计信息质量特征有相关性、可靠性、可理解性和可比性。 d、以上答案都不对。
2.12.1 accounting elements and equations
1、【单选题】assume that a business owned assets of $100,000, owed creditors $20,000, and owed the owner $80,000. the accounting equation would be: $100,000=$20,000 $80,000. if $5,000 was used to pay for the debt, the accounting equation would be . a、$100,000=$20,000 $80,000 b、$95,000=$20,000 $75,000 c、$95,000=$15,000 $80,000 d、none of the above.
2、【单选题】translate the following sentence into chinese. "the accounting equation shows the basic relationship between the accounting elements, i.e. the balance position of assets on one side whereas liabilities and owner ‘s equity on the other side. so the accounting equation is : assets= liabilities owner’s equity." a、会计等式表现会计要素的基本关系，即资产在等式的一端，而负债和所有者权益在等式的另一端，它们形成一种平衡关系。所以会计等式为:资产=负债 所有者权益。 b、会计表现会计要素的基本关系，即资产在等式的一端，而负债和所有者权益在等式的另一端，它们形成一种平衡关系。所以会计等式为:资产=负债 所有者权益。 c、会计等式表现会计的基本关系，即资产在等式的一端，而负债和所有者权益在等式的另一端，它们形成一种平衡关系。所以会计等式为:资产=负债 所有者权益。 d、以上翻译都不对。
3、【单选题】translate the following sentence from chinese into english. “任何一项改变资产、负债、所有者权益或是影响到会计等式的经济事项都被称为经济业务。” a、business event that alters the amount of assets, liabilities or owner’s equity or that affects the accounting equation is called a transaction. b、any business event that alters the amount of assets, liabilities or owner’s equity or that affects the accounting equation is called a transaction. c、any business event that alters the amount of assets, liabilities or owner’s equity or that affects the accounting is called a transaction. d、none of the above.
4、【单选题】put the following into english. “股东” a、stockholder b、supplier c、dividend d、chef
5、【单选题】translate the following expression into chinese. “goodwill” a、存款 b、执照 c、借款 d、商誉
6、【单选题】accounting equation shows the of assets on one side (the left side) and liabilities plus owner’s equity on the other side (the right side). a、balancing condition b、intangible c、unbalancing condition d、duration
7、【单选题】put the following into english. “赊账” a、withdrawal b、inventory c、on account d、cash
8、【单选题】translate the following expression into chinese. “abbreviation” a、缩写 b、获得 c、表示 d、所有者
9、【单选题】translate the following sentence into chinese. "the expanded accounting equation is : assets= liabilities owner’s equity ( revenues-expenses) ." a、扩充后的会计等式为：资产=负债 所有者权益 （收入） b、扩充后的会计等式为：资产=负债 所有者权益（ 收入-费用） c、扩充后的会计等式为：资产=负债 所有者权益 （收入-费用） d、扩充后的会计等式为：所有者权益=资产-负债
10、【单选题】translate the following sentence from chinese into english. “会计等式表明资产必须等于负债与所有者权益的总和，这也解释了资产的构成。” a、this accounting equation tells us that assets of an entity must be equal to the total of its liabilities and owner’s equity. this equation explains who supply the assets of the entity. b、this account equation tells us that assets of an entity must be equal to the total of its liabilities and owner’s equity. this equation explains who supply the assets of the entity. c、this accounting equation tells us that assets must be equal to the total of its liabilities and owner’s equity. this equation explains who supply the assets of the entity. d、none of the above.
2.22.2 the expand accounting equation
1、【单选题】preparing accounting entry. making disbursements from the petty cash fund. office expense 200 transportation in 45 postage expense 300 a、office expense 200 transportation in 45 postage expense 300 cash 245 b、office expense 200 transportation in 45 postage expense 300 cash 300 c、office expense 200 transportation in 45 postage expense 300 cash 500 d、office expense 200 transportation in 45 postage expense 300 cash 545
2、【单选题】liabilities are generally classified into and a、current liabilities、non-current liabilities b、current assets、long-term assets c、accounting payable、intangible asset d、fixed asset、intangible asset
3、【单选题】the basic accounting equation is . a、assets = liabilities owner's equity b、net income= revenue-expenses c、assets = liabilities owner's equity net income d、assets= liabilities owner's equity revenue-expenses
4、【单选题】determine the missing amount in the accounting equation below. assets =liabilities owner’s equity $7200=$2800 （ ） a、$4000 b、$2800 c、$4400 d、$7200
5、【单选题】items owned by a business that have money value are known as . a、net assets b、assets c、liability d、owner’s capital
6、【单选题】the difference between the amount of assets and the amount of liabilities is . a、net assets b、owner's capital c、net income d、liability
7、【单选题】is the interest or the owners in a business. a、assets b、owner's capital c、intangible asset d、retained earnings
8、【单选题】indicate whether each of the following is identified with a liability. a、equipment b、accounts receivable c、cash d、accounts payable
9、【单选题】indicate whether each of the following is identified with an asset. a、owner's investment b、supplies c、accounts payable d、notes payable
10、【单选题】determine the missing amount in the accounting equation below. assets =liabilities owner’s equity $7200= $4800 a、$2400 b、$2200 c、$2000 d、$4800
3.13.1 what are credits and debits?
1、【单选题】phrase and accounting term translation from chinese into english. “增减记账法” a、increase-decrease bookkeeping b、accounts payable to suppliers c、notes payable d、debit
2、【单选题】which of the following statements are uncorrect? a、credits and debits are easy to understand on a bank statement:? a credit is money paid in and increases? the running total, whereas a debit is a payment from the account and decreases it. b、accountants often use t-account as a visual aid for seeing the effect of the debit and credit on the two account. c、debits are always entered on the left side of an account and credits on the left side. d、for every transaction, there must be at least one debit and one credit.
3、【单选题】which of the following belongs to owners’equity? a、prepaid expense b、notes payable c、capital stock d、mortgages payable
4、【单选题】which of the following belongs to the current assets? a、long-term investment b、plant and equipment c、intangible assets d、inventory
5、【单选题】phrase and accounting term translation from chinese into english. “复式记账” a、accounting standards b、double entry bookkeeping c、journal entry d、receipts-payment bookkeeping
6、【单选题】selected entries from these ledger balances are then used to prepare the . a、income statement b、cash flow statement c、double-entry bookkeeping d、working sheet
7、【单选题】translate the following sentence into english. “贷方表示资金的来源，而借方表示这笔资金的使用。” a、credit entries represent the sources of financing,and the credit?entries represent the uses of that financing. b、debit entries represent the sources of financing,and the debit entries represent the uses of that financing. c、credit entries represent the sources of financing,and the debit entries represent the uses of that financing. d、none of the above.
8、【单选题】translate the following sentence into chinese. "double-entry bookkeeping is an accounting technique which records each transaction as both a credit and a debit." a、复式记账是把每笔交易记录成贷方和借方的会计方法。 b、复式记账是把每笔交易记录成借方和贷方的会计方法。 c、分类账是把每笔交易记录成贷方和借方的会计方法。 d、以上答案都不对。
9、【单选题】put the following into chinese. "credit-payments side" a、贷付方 b、贷方分录 c、贷方 d、以上答案都不对。
10、【单选题】put the following into english. “借方分录” a、credit entry b、debit entry c、debit d、none of the above
3.23.2 double--entry bookkeeping
1、【单选题】translate the following special term into chinese. "single-entry bookkeeping" a、股东权益 b、单式记账 c、“t”型账 d、周转资金总额
2、【单选题】which of the following statements are correct? a、double entry accounting system can be divided into debit-credit bookkeeping, receipts-payment bookkeeping and increase-decrease bookkeeping. b、debit-credit bookkeeping is one of the accounting methods used by accountants worldwide. “debit” and “credit” are the symbols of bookkeeping. c、fixed assets are the long-lived assets used in the production of goods or services. d、all of the above.
3、【单选题】translate the following sentence into chinese. "investing activities in an entity are those associated with the acquisition and disposal of long-term resources used in the entity’s production, selling or administrative tasks." a、投资活动就是与那些用在企业生产、销售或管理任务的长期资源的购进和处置相关的活动。 b、企业中的投资活动就是与那些用在企业生产、销售或管理任务的短期资源的购进和处置相关的活动。 c、企业中的投资活动就是与那些用在企业生产、销售或管理任务的长期资源的购进和处置相关的活动。 d、如上翻译都不对。
4、【单选题】translate the following special term into chinese. "financial position" a、财务状况 b、筹集资金 c、债务 d、付方
5、【单选题】translate the following sentence into chinese. "every business transaction, no matter how simple or how complex, can be expressed in terms of its effect on the accounting equation." a、每一笔商务交易，无论如何简单还是如何复杂，都可以根据其对会计等式的影响的来进行表达。 b、每一笔交易，无论如何简单还是如何复杂，都可以根据其对会计等式的影响的来进行表达。 c、每一笔商务交易，无论如何简单还是如何复杂，都可以根据其对等式的影响的来进行表达。 d、以上翻译都不对。
6、【单选题】translate the following sentence into chinese. "in modern accounting the double-entry system serves as a kind of error-detecting system." a、在会计学中，复式记账法充当一种错误检查系统。 b、在现代会计学中，复式记账法充当一种错误检查系统。 c、在现代会计学中，复式记账法充当一种错误系统。 d、以上答案都不对。
7、【单选题】translate the following sentence into english. “如果在任何一点上，借方之和不等于对应的贷方之和，就已经出现错误。” a、if the sum of debits does not equal the corresponding sum of credits, then an error has occurred. b、if, at any point, the sum of debits does not equal the corresponding sum of debits, then an error has occurred. c、if, at any point, the sum of debits does not equal the corresponding sum of credits, then an error has occurred. d、none of the above.
8、【单选题】make entry for the following transaction. the company was organized and capital stocks are issued for cash, $100,000. a、cash in bank 100,000 capital stock 100,000 b、capital stock 100,000 cash 100,000 c、cash in bank 50,000 capital stock 100,000 d、cash in bank 100,000 capital stock 50,000
9、【单选题】which of the following statements is true? when significant uncertainties exist about the outcomes of transactions still in progress. . a、accounting determinations should be subject to a range of optimistic. b、the accountants should use the most conservative accounting procedures which intend to understate net assets and income. c、possible errors in measuring net assets and income should tend toward understatement. d、possible errors in measuring net liabilities and loss should tend toward overstatement.
10、【单选题】is money paid in and increases the running total, whereas a debit is a payment from the account and decreases it. a、a credit b、a ledger c、a debit d、a payment side
3.33.3 filling in and checking the accounting document
1、【单选题】put the following into english. “会计凭证” a、accounting document b、original document c、bookkeeping voucher d、receipt voucher
2、【单选题】make entry for the following transaction. purchased merchandise on credit, $10,500. a、inventories 10,000 accounts payable 10,000 b、inventories 10,500 accounts payable 10,500 c、inventories 10,500 accounts payable 10,000 d、none of the above.
3、【单选题】translate the following sentence into chinese. "no accounting entry is made to record a payment at the time it is made from petty cash." a、当从零用现金进行支付时，需做分录。 b、当从现金进行支付时，无需做分录。 c、当从零用现金进行支付时，无需做分录。 d、以上翻译都不对。
4、【单选题】make entry for the following transaction. acquired new equipment, $40,000 in cash and $10,000 on promissory note. a、equipment 50,000 cash in bank 40,000 notes payable 10,000 b、equipment 40,000 cash in bank 50,000 notes payable 10,000 c、equipment 50,000 cash in bank 40,000 notes payable 50,000 d、none of the above.
5、【单选题】translate the following expression into chinese. “checking accounts” a、支票帐户 b、调整分录 c、应计收入 d、可折旧成本
6、【单选题】translate the following into english. “会计要素可以分类为：资产、负债、所有者权益、收入、费用和净收益，它们构成财务报表的基本框架。” a、accounting elements can be classified as: assets, liabilities, owner’s equity, revenue, expenses and net income, which constitute the basic framework of the financial statements. b、accounting elements can be classified as: liabilities, owner’s equity, revenue, expenses and net income, which constitute the basic framework of the financial statements. c、accounting elements can be classified as: assets, liabilities, revenue, expenses and net income, which constitute the basic framework of the financial statements. d、none of the above.
7、【单选题】put the following into chinese. "in your business records, the debit side, written on the left, represents the destination point of a transaction; the credit side, on the right, represents where the amount has come from." a、在你的企业账本记录中，借方写在左侧，表示业务交易的目的点；贷方写在右侧，表示这笔钱从何处来。 b、在你的企业账簿记录中，贷方写在左侧，表示业务交易的目的点；借方写在右侧，表示这笔钱从何处来。 c、在你的企业账簿记录中，借方写在左侧，表示业务交易的目的点；贷方写在右侧，表示这笔钱从何处来。 d、以上答案都不对。
8、【单选题】which of following items may appear as non-current assets in a company’s the statement of financial position? (1) plant, equipment, and property (2) company car (3) €4000 cash (4) €1000 cheque. a、(1), (3) b、(1), (2) c、(2), (3) d、(2), (4)
9、【单选题】make entry for the following transaction. prepaid insurance expense, $40,000. a、prepaid insurance 20,000 cash in bank 40,000 b、prepaid insurance 20,000 cash in bank 20,000 c、prepaid insurance 40,000 cash in bank 40,000 d、none of the above.
10、【单选题】give the explanation for the following accounting principle。 "measuring unit assumption" a、it requires that all the transaction data of an entity should be measured and entered in terms of money in the accounting records. b、it requires that all expenses incurred in generating revenues during a period of time be deducted from the revenue earned. c、it relates to the extent to which information can be omitted, misstated or grouped with other information without misleading the financial information users when they are making their economic decisions. d、none of the above.
4.14.1 accounting cycle
1、【单选题】a is a chronological(arrange in order of time ) record of business transactions. a、ledger accounts b、journal c、general ledger d、none of the above
2、【单选题】which of the following statements is false? a、ledger accounts are used to record business transactions’effect on an accounting entity. b、complete accounting cycle includes eight steps. c、the general ledger is the book used to list all the accounts established by an organization. d、a ledgers is a chronological(arrange in order of time ) record of business transactions.
3、【单选题】ledgers may be grouped into ledgers and ledgers. a、special journal、general journal b、journalizing、post c、general、subsidiary d、income tax、donations
4、【单选题】which of the following statements is true? a、the accounting process generates financial reports for both "internal" and "external" users. b、a business should be understood as an entity that is separate and distinct from its owners, customers, and creditors. c、the objectives of non-profit organizations are profit. d、none of the above.
5、【单选题】journals can be classified into journals and journals. a、general、special b、special、journal entry c、revenue、expense d、none of the above.
6、【单选题】put the following into chinese. "post-closing trial balance" a、结账后试算平衡 b、转回分录 c、过账 d、试算平衡表
7、【单选题】put the following into chinese. "temporary account " a、收益汇总 b、临时性账户 c、原始凭证 d、分类账
8、【单选题】an may be defined as a record of the increases, decreases and balances in an individual item of assets, liability, capital, revenue, or expenses. a、journal b、account c、chart of accounts d、none of the above.
9、【单选题】john brown invested in his new firm $8 600 in cash, $4 000 worth of supplies, equipment and machinery valued at $12 000, and a $5 000 notes payable based upon the equipment and machinery. what is the capital of the firm? a、owner’s capital=19,600 assets=8,600 4,000 12,000=24,600 liability=5,000 b、owner’s capital=19,600 assets=8,600 4,000 12,000=24,600 liability=19,600 c、owner’s capital=5,000 assets=8,600 4,000 12,000=24,600 liability=5,000 d、none of the above.
10、【单选题】put the following into chinese. "source document " a、转回分录 b、收益汇总 c、原始凭证 d、分类账
4.24.2 journals
1、【单选题】translate the following sentences from english into chinese. accounts are usually arranged in the ledger in financial statement order. a、分类账账户通常是按财务报表顺序排列的。 b、总分类账账户通常是按财务报表顺序排列的。 c、分类账账户通常是按报表顺序排列的。 d、分类账账户通常不按财务报表顺序排列的。
2、【单选题】increase in all liability accounts are . a、credited b、debited c、debit debited d、credit credited
3、【单选题】increases in all asset accounts are . a、debit debited b、debited c、credited d、credit credited
4、【单选题】translate the following sentence from english into chinese. when the transaction is recorded in the ledger, the debits and credits are entered in different accounts. a、当把经济业务记入总分类账时，借项和贷项分别记入不同的账户。 b、当把经济业务记入分类账时，借项和贷项分别记入不同的账户。 c、当把经济业务记入明细分类账时，借项和贷项分别记入不同的账户。 d、当把经济业务记入分类账时，借项和贷项分别记入同一的账户。
5、【单选题】the types of speical journals used depend largely on the types of transaction that occur frequently in a business enterprise. a、speical journals b、income statement c、journals d、cash flow statement
6、【单选题】translate the following sentence from chinese into english. “账户每借记或贷记一项，都要计算余额，并填入帐户的余额栏。” a、in the balance column of the accounting, the new balance is entered each time the account is debited or credited. b、in the balance column of the account, the new balance is entered each time the account is debited or credited. c、in the balance column of the accountant, the new balance is entered each time the account is debited or credited. d、none of the above.
7、【单选题】translate the following sentence from chinese into english. “日记账除日期、账户名称、借方、贷方外，通常还包括对分录的简要说明。” a、besides date, account title, debit and credit, the journal usually includes a brief explanation for the entry. b、besides date, account title, debit and credit, the special journal usually includes a brief explanation for the entry. c、besides date, account title, debit and credit, the generaljournal usually includes a brief explanation for the entry. d、none of the above
8、【单选题】translate the following sentence from english into chinese. "a ledger account accumulates in one place all the information about changes in a specific asset, liability or owner's equity." a、分类账户把某一特定的固定资产、负债、所有者权益变化的所有信息汇总在一起。 b、分类账户把某一特定的资产、负债、所有者权益变化的所有信息汇总在一起。 c、分类账户把某一特定的流动资产、负债、所有者权益变化的所有信息汇总在一起。 d、分类账户不能把某一特定的资产、负债、所有者权益变化的所有信息汇总在一起。
9、【单选题】translate the following sentence from english into chinese. "accounts are usually arranged in the ledger in financial statement order." a、分类账是用来记录企业各个会计要素增减变动的一个账户系统。 b、分类账户把某一特定的资产、负债、所有者权益变化的所有信息汇总在一起。 c、分类账账户通常是按财务报表顺序排列的。 d、以上都不对。
10、【单选题】a is a list of all accounts used in a company. a、chart of accounts b、journal c、account d、none of the above.
4.34.3 the subsidiary ledgers
1、【单选题】the assumption identifies a business's activities during a specific time period. a、accounting period b、accountant c、accounting entity d、going-concern
2、【单选题】translate the following sentence into english. “注册会计师现在享有和医生或律师一样的职业地位。” a、certified public accountants now enjoy status similar to doctors or lawyers. b、accountants now enjoy professional status similar to doctors or lawyers. c、certified public accountants now enjoy professional status similar to doctors or lawyers. d、none of the above.
3、【单选题】assumption holds that the entity will remains in operation for the foreseeable future. a、bookkeeper b、going-concern c、revenue recognition d、none of the above.
4、【单选题】an is any economic unit that controls resources and engages in economic activities. a、cost principle b、accounting period c、accounting entity d、going-concern
5、【单选题】do you think that an accountant is a bookkeeper? which of the following statements is true？ a、in fact, an accountant today is more than just a bookkeeper. since accounting software takes most of the manual job, accountants have more time to help the management make economic decisions, for instance, conduct ratio analysis, fulfill performance measurement and work out tax planning. b、accounting is a process of recording, classifying，summarizing and interpreting of those business activities that can be expressed in monetary terms. c、it has been said that accounting is the language of business. d、private accountant, also called executive or administrative accountant, handle the financial records of a business.
6、【单选题】translate the following expression into chinese. "long-term investment " a、无形资产 b、长期资产 c、固定资产 d、流动资产
7、【单选题】translate the following expression into chinese. "allowance for uncollectible account" a、备抵账户 b、银行存款 c、无形资产 d、流动资产
8、【单选题】record the following entry in the general journal for the schneider cleaning company. paid $2 000 for office furniture. a、office furniture 1,000 cash 2,000 b、office furniture 2,000 cash 2,000 c、office furniture 1,000 cash 1,000 d、none of the above.
9、【单选题】record the following entry in the general journal for the schneider cleaning company. invested $10 000 cash in the business. a、cash 10,000 schneider, capital 10,000 b、cash 10,000 schneider, capital 5,000 c、cash 5,000 schneider, capital 10,000 d、none of the above.
10、【单选题】record the following entry in the general journal for the schneider cleaning company. bought equipment costing $6 000 on accounts. a、equipment 6,000 accounts payable 3,000 b、equipment 6,000 accounts payable 6,000 c、equipment 3,000 accounts payable 3,000 d、none of the above.
4.44.4 how to prepare a trial balance?
1、【单选题】record the following entry in the general journal for the schneider cleaning company. received $2 200 in cleaning income. a、cash 2,200 cleaning income 2,200 b、cash 4,200 cleaning income 4,200 c、cash 2,200 cleaning income 4,200 d、none of the above.
2、【单选题】translate the following phrase from english into chinese. "trial balance sheet" a、试算平衡表 b、原始凭证 c、分类账 d、转回分录
3、【单选题】what is the function of accounting？ the major function of accounting is to: a、reflect and control the process of economic activities. b、ensure the legality, trueness, accuracy and integrity of accounting information decision-making. c、provide necessary financial data for economic management；participate in decision-making and pursue optimal benefit. d、all of the above.
4、【单选题】how to prepare a trial balance？the procedure is as follows: a、list account titles in numerical order； b、record balances of each account, entering debit blances in the left column and credit balances in the right colume； c、add the columns and record the totals ；compare the totals; d、all of the above.
5、【单选题】record the following entry in the general journal for the schneider cleaning company. bought equipment costing $6 000 on accounts. a、equipment 3,000 accounts payable 3,000 b、equipment 3,000 accounts payable 6,000 c、equipment 6,000 accounts payable 6,000 d、none of the above.
6、【单选题】record the following entry in the general journal for the schneider cleaning company. paid 1/4 of the amount owed on the equipment. a、accounts payable 1,000 cash 1,500 b、accounts payable 1,500 cash 1,500 c、accounts payable 1,500 cash 1,000 d、none of the above.
7、【单选题】the initial book for recording all transactions is know as the . a、source document b、post c、journalizing d、none of the above.
8、【单选题】translate the following sentence into chinese. add the columns and record the totals. a、对数字分别进行加总，写出余额。 b、对两栏数字分别进行加总，写出余额。 c、对两栏数字分别进行加总，写出金额。 d、以上都不对。
9、【单选题】translate the following sentence into chinese. "list account titles in numerical order." a、按账户编码顺序列出账户。 b、按编码顺序列出账户名称。 c、按账户编码顺序列出账户名称。 d、如上表达都不对。
10、【单选题】translate the following sentence into chinese. "record balances of each account, entering debit blances in the left column and credit balances in the right colume." a、列出账户余额，借方余额写在左方一栏，贷方余额写在右方一栏。 b、列出账户余额，借方余额写在右方一栏，贷方余额写在右方一栏。 c、列出账户余额，借方余额写在左方一栏，贷方余额写在左方一栏。 d、以上都不对。
5.15.1 adjusting entries
1、【单选题】the basis of accounting that recognizes revenue when earned, regardless of when cash is received, and matches the expenses to the revenue, regardless of when cash is paid out , is know as the . a、accrual basis b、salaries expense c、salaries payable d、capital
2、【单选题】office supplies purchase of $900 were debited on office supplies on hand. account of the supplies at the end of period showed $500 still on hand. make the adjusting entry at the end of the period. a、office supplies expense 400 office supplies 400 b、office supplies expense 900 office supplies 400 c、office supplies expense 900 office supplies 500 d、office supplies expense 500 office supplies 400
3、【单选题】the revenue and expense accounts are closed out to the summary account known as . a、income summary b、liability account c、prepaid insurance d、salaries payable
4、【单选题】an expense paid in advance is known as an . a、salaries expense b、insurance expense c、liability account d、prepaid expense
5、【单选题】an adjusting entry that records the expired amount of prepaid insurance would create the account. a、prepaid insurance b、insurance expense c、office supplies d、income summary
6、【单选题】an insurance policy covering a two-year period was purchased on november 1 for $600. the amount was debited to prepaid insurance. show the adjusting entry for the two-month period ending on december 31. a、insurance expense 50 prepaid insurance 50 b、insurance expense 100 prepaid insurance 50 c、insurance expense 50 prepaid insurance 100 d、none of the above.
7、【单选题】translate the following special term into english. “银行对帐单” a、income statement b、intangible asset c、allowance for (bad debt) doubtful account d、bank reconciliation
8、【单选题】translate the following special term into english. “永续盘存制 ” a、perpetual inventory system b、retained earnings c、prepaid expense d、intangible asset
9、【单选题】translate the following special term into chinese. "single proprietorship" a、留存收益 b、独资企业 c、合资企业 d、以上都不对
10、【单选题】translate the following special term into chinese. "financial analysis" a、财务分析 b、银行对帐单 c、永续盘存制 d、损益表
5.25.2 closing process
1、【单选题】translate the following special terms into english. “预付费用 、简单分录” a、prepaid expense、simple entry b、accounting cycle 、unearned revenue c、accrued revenue、residual value d、none of the above.
2、【单选题】translate the following sentence into chinese. "internal users of accounting information are managers who plan, organize, and run a business." a、会计的内部用户是那些对企业进行计划、组织和经营的管理者们。 b、会计信息的外部用户是那些对企业进行计划、组织和经营的管理者们。 c、会计信息的内部用户是那些对企业进行计划、组织和经营的管理者们。 d、以上都不对。
3、【单选题】net income will result during a time period when . a、assets exceed liabilities b、assets exceed revenues c、expenses exceed revenues d、revenues exceed expenses
4、【单选题】translate the following special term into english. “结账分录” a、adjusting entry b、closing entry c、general ledger d、depreciable cost
5、【单选题】translate the following sentence into chinese. "investing activities in an entity are those associated with the acquisition and disposal of long-term resources used in the entity’s production, selling or administrative tasks." a、在一个企业里的投资活动是那些与长期资源的购进和处置相关的活动，这些长期资源是在企业的生产、销售和管理任务中被用到。 b、在一个企业里的投资活动是那些与短期资源的购进和处置相关的活动，这些长期资源是在企业的生产、销售和管理任务中被用到。 c、在一个企业里的投资活动是那些与短期资源的购进和处置相关的活动，这些短期资源是在企业的生产、销售和管理任务中被用到。 d、以上都不对。
6、【单选题】the rule of debits and credits is: , . a、every debit must have a credit,all debits must equal all credits. b、every debit must have a debit,all debits must equal all credits. c、every debit must have a credit,all debits not equal all credits. d、none of the above.
7、【单选题】translate the following expression into chinese. "accrued revenue" a、应计收入 b、残值 c、总分类账 d、可折旧成本
8、【单选题】which of the following is not a step in the accounting process? a、identification b、recording c、verification d、communication
9、【单选题】the basic accouting equation is: . a、assets=liabilities owner's equity net incomes b、assets=owner's equity c、assets=liabilities d、assets=liabilities owner's equity
10、【单选题】translate the following word into chinese. "solvency" a、帐户 b、偿债能力 c、债权人 d、交易
6.16.1 cash
1、【单选题】if earnings haven’t been distributed as dividends, it should have been retained in the company. the name of this portion of number listed in the balance sheet is ____________. a、retained earnings b、paid-in capital c、cash d、dividend
2、【单选题】which of the following is true? a、owners'equity - assets = liabilities b、assets - owners'equity = liabilities c、assets liabilities = owners'equity d、liabilities = owners'equity assets
3、【单选题】which of the following is a correct statement of the rules of debit and credit? a、credits increase assets and increase owners'equity b、credits decrease assets and decrease liabilities c、debits increase assets and increase owners'equity d、debits increase assets and decrease liabilities
4、【单选题】which of these is an example of an liability account? a、accounts receivable b、service revenue c、short-term loans d、cash
5、【单选题】put the following into chinese. "excess cash" a、过剩现金 b、预付押金 c、获得现金 d、期初现金余额
6、【单选题】put the following into english. “释放现金” a、positive cash flow b、free up cash c、tie up one's money d、cash flow position
7、【单选题】translate the following sentence into english. “考虑到这一点，现金流管理应当成为当今企业的头等要务。” a、in view of this, cash flow management should be the top priority for businesses of our time. b、in view of it, the cash flow management should be the top priority for businesses. c、in view of this, flow management should be the top priority for businesses of our time. d、none of the above.
8、【单选题】translate the following sentence into chinese. "it's no secret that businesses that have cash or access to cash will have a better chance of survival than those businesses that need to borrow to keep their doors open." a、有现金或能够获得现金的企业比那些需要靠举债来维持营业的企业会具有更好的生存机会，这是秘密。 b、有现金或能够获得现金的企业比那些需要靠举债来维持营业的企业会具有更好的生存机会，这不是秘密。 c、有资金或能够获得资金的企业比那些需要靠举债来维持营业的企业会具有更好的生存机会，这不是秘密。 d、以上答案都不对。
9、【单选题】the debit side of an account is used to record . a、increases b、decline c、decreases d、increases or decreases, depending on the type of account
10、【单选题】aftin co. performs services on account when aftin collects the account receivable . a、assets increase b、liabilities decrease c、assets do not change d、owner's equity decreases
6.26.2 accounting method of invested capital
1、【单选题】which of the following statements is false? a、the company will continue to operate in the near future, unless substantial evidence to the contrary exists. b、journal entry is a logging of transactions into accounting journal items. c、journal entry can consist of several items, each of which is either a debit or a credit. d、none of the above.
2、【单选题】the economic resources of a business are called: . a、assets b、owner’s equity c、liabilities d、accounting equation
3、【单选题】a profit-making business that is a separate legal entity and in which ownership is divided into shares of stock is known as a . a、single proprietorship b、sole proprietorship c、partnership d、corporation
4、【单选题】the entry to record the collection of $ 8000 from a customer on account is . a、dr. accounts payable 8000 cr.cash 8000 b、dr.cash 8000 cr.accounts receivable 8000 c、dr.cash 8000 cr.account payable 8000 d、dr.cash 8000 cr.service revenue 8000
5、【单选题】if the assets of a business are $162,600 and the liabilities are $86,000,how much is the owner’s equity? a、$147,000. b、$76,600 c、$248,600. d、$250,000.
6、【单选题】which of the following types of business owners do not take an active role in the daily management of the business? a、general partners b、sole proprietors c、stockholders in a publicly owned corporation d、limited liability partners
7、【单选题】translate the following special term into english. “营运资金” a、working capital b、accrued revenue c、checking accounts d、revenue expenditure
8、【单选题】translate the following special terms into chinese. "perpetual inventory system 、periodic inventory system " a、永续盘存制、定期盘存制 b、定期盘存制、永续盘存制 c、银行存款余额调节表 、现销 d、以上都不对。
9、【单选题】are amounts owed by customers on account, resulting from the sale of goods and services. a、accounts receivable b、bad debt c、periodic inventory system d、historical cost
10、【单选题】translate the following sentences into chinese. accounting principles are not like physical laws; they do not exist in nature, awaiting discovery man. rather, they are developed by man, in light of what we consider to be the most important objectives of financial reporting. a、会计准则不像自然法则那样天生就存在等待人类去探索。会计准则需要人类在财务报告最重要目标的指引下去不断发展。 b、会计不像自然法则那样天生就存在等待人类去探索。会计准则需要人类在财务报告最重要目标的指引下去不断发展。 c、会计不像自然法则那样天生就存在等待人类去探索。会计需要人类在财务报告最重要目标的指引下去不断发展。 d、以上都不对。
6.36.3 accounting method of borrowed capital
1、【单选题】phrase and accounting term translation from chinese into english，which of the following statements is true? "短期借款" a、short-term investment b、short-term loan c、long-term loan d、intangible assets
2、【单选题】making accounting entry. purchase office furniture from davison office supply company at a cost of $3,960. a cash payment of amount was made. a、furniture 3,960 cash 3,960 b、furniture 3,900 cash 3,960 c、furniture 3,960 cash 3,900 d、none of the above.
3、【单选题】将下列分录翻译成英文。 借：银行存款 10 500 贷：交易性金融资产 10 000 投资收益 500 a、dr bank deposit 10 500 cr other operating revenue 10 000 accrued tax-vat (output) 500 b、dr accrued notes 10 000 cr bank 10 500 c、dr bank deposit 10 500 cr tradable financial asset 10 000 investment income 500 d、none of the above.
4、【单选题】we have got a loan of rmb 10 000 from bank and will return in two years. the rmb 10 000 increased our capital and it also becomes the debt of our shop. please make the entry. a、thus, the entry would be : dr: bank deposit 10 000 cr: short-term loan 10 000 b、thus, the entry would be : dr: bank deposit 10 000 cr: long-term loan 10 000 c、thus, the entry would be : dr: bank deposit 10 000 cr: paid-up capital 10 000 d、none of the above
5、【单选题】which of the following inventory valuation methods is likely to lead to the highest figure for closing inventory at a time when prices are dropping? a、weighted average cost b、first in first out (fifo) c、last in first out (lifo) d、unit cost
6、【单选题】the purchase of office equipment on credit will . a、increase an asset and increase owner’s equity b、increase one asset and decrease another asset c、increase an asset and increase a liability d、increase an asset and decrease a liability
7、【单选题】indicate whether each of the following is identified with an asset. a、cash b、owner’s investment c、accounts payable d、notes payable
8、【单选题】all of the following are required steps in the accounting cycle except . a、journalizing and posting closing entries b、preparing a worksheet c、journalizing the transactions d、preparing financial statements
9、【单选题】for asset accounts, the balances are normally on the . a、debit side b、credit side c、left side d、both a and b
10、【单选题】phrase and accounting term translation from chinese into english，which of the following statements is true? “固定资产” a、current asset b、long-term asset c、fixed assets d、deferred assets
6.46.4 accounts receivable
1、【单选题】translate the following into chinese. a trial balance is a two-column schedule listing the names and balances of all the accounts in the order in which they appear in the ledger. a、试算平衡表由两个栏目组成，按帐户在总分类账中出现的此序列出所有帐户的名称和余额。 b、平衡表由两个栏目组成，按帐户在分类账中出现的此序列出所有帐户的名称和余额。 c、试算平衡表由两个栏目组成，按帐户在分类账中出现的此序列出所有帐户的名称和余额。 d、如上翻译都不对。
2、【单选题】translate the following into english. “会计要素可以分类为：资产、负债、所有者权益、收入、费用和净收益，它们构成财务报表的基本框架。” a、accounting elements can be classified as: assets, liabilities, owner’s equity, revenue, expenses and net income, which constitute the basic framework of the financial statements. b、accounting can be classified as: assets, liabilities, owner’s equity, revenue, expenses and net income, which constitute the basic framework of the financial statements. c、accounting elements can be classified as: fixed assets, liabilities, owner’s equity, revenue, expenses and net income, which constitute the basic framework of the financial statements. d、none of the above.
3、【单选题】translate the following special terms into chinese. "double-entry accounting、owner's equity" a、复式记帐法、所有者权益 b、日记账、无形资产 c、赊购、应计制 d、以上都不对。
4、【单选题】each of the following measures strengthens internal control over cash receipts except: a、the use of a voucher system. b、preparation of a daily listing of all checks received through the mail. c、the use of cash registers. d、the deposit of cash receipts intact in the bank on a daily basis.
5、【单选题】translate the following into chinese. the debit balances are listed in the left-hand column and the credit balances in the right-hand column. the total of the columns should agree. a、贷方余额列在左边栏目上，借方余额在右边栏目上。两个栏目的总数应该一致。 b、借方余额列在右边栏目上，贷方余额在左边栏目上。两个栏目的总数应该一致。 c、借方余额列在左边栏目上，贷方余额在右边栏目上。两个栏目的总数应该一致。 d、以上都不对。
6、【单选题】translate the following sentence into english. 预计无法收回应收帐款的可能金额时常用的办法是建立在应收帐款的帐龄分析上的。 a、the most widely used method of estimating the probable amount of collectible account is based upon an aging of the accounts receivable. b、the most widely used method of estimating the probable amount of uncollectible account is based upon an aging of the accounts receivable. c、the most widely used method of estimating the probable amount of uncollectible account is based upon an aging of the accounts. d、none of the above.
7、【单选题】is a current asset that includes currency, coins, and money orders received from customers. a、cash b、liquidity c、cost d、accounts
8、【单选题】at least once a month, banks provides a to each client which shows the cash disbursements, cash deposits, and their effects on the balance of cash accounts as recorded by the bank. a、bad debt b、historical cost c、bank statement d、none of the above.
9、【单选题】translate the following special terms into chinese. "specific identification method、weighted-average method" a、个别鉴别法、加权平均分 b、加权平均分、个别鉴别法 c、银行对帐单 、备抵坏帐 d、以上都不对。
10、【单选题】translate the following sentence into english. “一笔逾期的应收账款可能被作为信用损失核销。” a、a past-due receivable is a candidate for write-off as a credit loss. b、a receivable is a candidate for write-off as a credit loss. c、a past-due receivable is a candidate for write-off as a debit loss. d、none of the above.
6.56.5 first in, first out method
1、【单选题】why do companies prefer the lifo inventory method during a period of rising prices? a、lower income taxes b、higher reported income c、higher ending inventory d、lower reported income
2、【单选题】when credit customers do not pay their debts, this becomes an expense for the business. a、bad debt b、accumulated depreciation c、cash sale d、cash
3、【单选题】the major methods of determining inventory costs are: , ,and . a、specific identification method, weighted-average method, fifo method b、specific identification method, weighted-average method，lifo method c、depreciation expense、bad debt d、none of the above.
4、【单选题】is established to make small cash payments so that checks need not be written every time. a、accounts receivable b、petty cash fund c、timing differences d、none of the above
5、【单选题】there are two basic systems used in inventory accounting: and . a、gaap, fifo b、perpetual inventory system, periodic inventory system. c、liquidity、bad debt d、none of the above.
6、【单选题】translate the following sentence into chinese. "computer systems have revolutionized accounting for inventory. computerized, the businesses can provide up-to-the-minute inventory data useful for managing the business." a、计算机系统对存货的会计处理具有革命性的意义。计算机化的定期盘存制能够提供对管理企业有用的每分钟的存货资料。 b、计算机系统对存货的会计处理具有革命性的意义。计算机化的永续盘存制能够提供对管理企业有用的每分钟的存货资料。 c、计算机对存货的会计处理具有革命性的意义。计算机化的永续盘存制能够提供对管理企业有用的每分钟的存货资料。 d、以上都不对。
7、【单选题】translate the following sentence into chinese. "the perpetual inventory system offers a high degree of control because the inventory records are always up to date." a、由于存货记录总是逐日进行的，因而永续盘存制提供了一种高水平的控制。 b、由于资产记录总是逐日进行的，因而永续盘存制提供了一种高水平的控制。 c、由于存货记录总是逐日进行的，因而定期盘存制提供了一种高水平的控制。 d、以上都不对。
8、【单选题】translate the following sentence into english. “在计量企业盈利能力的过程中，确定存货的价值和销售成本是最重要的一个步骤。” a、the determination of inventory value and of the cost of goods may be single step in measuring the profitability of a business. b、the determination of cost value and of the cost of goods may be the most important single step in measuring the profitability of a business. c、the determination of inventory value and of the cost of goods may be the most important single step in measuring the profitability of a business. d、none of the above.
9、【单选题】translate the following sentence into english. 无论企业多么小心地保持永续盘存的记录，其准确性仍必须通过每年至少一次的对各种商品的盘点来加以验证。 a、regardless of maintaining the inventory record carefully for a business, however, the accounting of the record must be tested by taking a physical inventory of each type of commodity at last a year. b、regardless of maintaining the periodic inventory record carefully for a business, however, the accounting of the record must be tested by taking a physical inventory of each type of commodity at last a year. c、regardless of maintaining the perpetual inventory record carefully for a business, however, the accounting of the record must be tested by taking a physical inventory of each type of commodity at last a year. d、none of the above.
10、【单选题】translate the following sentence into english. “预计无法收回应收帐款的可能金额时常用的办法是建立在应收帐款的帐龄分析上的。” a、the most widely used method of estimating the probable amount of uncollectible account is based upon an aging of the accounts receivable. b、the most widely used method of estimating the probable amount of collectible account is based upon an aging of the accounts receivable. c、the most widely used method of estimating the probable amount of uncollectible account is based upon an aging of the accounts. d、none of the above.
6.66.6 purchase the inventory
1、【单选题】which of the following statements is false? a、inventory must be measured at the acquisition cost in conformity with the historical cost principle. b、in manufacturing business there are three major types of inventories: raw materials, goods in process of manufacture, and finished goods. c、under the specific identification method, the specific actual cost is assigned to each unit. d、cost is computed by dividing the total cost of goods available for sale by the number of units available for sale.
2、【单选题】in manufacturing business there are three major types of inventories: , goods in process of manufacture, and finished goods. a、raw materials b、inventory c、perpetual inventory system d、net realizable value
3、【单选题】phrase and accounting term translation from chinese into english. “个别计价法、平均成本法” a、specific identification method、average-cost method b、average-cost method、specific identification method c、last-in, first-out method、net realizable value d、以上都不对。
4、【单选题】phrase and accounting term translation from chinese into english. “永续盘存制、定期盘存制” a、average-cost method、first-in, first-out method b、perpetual inventory system、periodic inventory system c、periodic inventory system、perpetual inventory system d、none of the above.
5、【单选题】phrase and accounting term translation from chinese into english. “先进先出法、后进先出法” a、last-in, first-out method、first-in, first-out method b、last-in, first-out method、net realizable value c、first-in, first-out method 、last-in, first-out method d、none of the above.
6、【单选题】translate the following special terms into chinese. "notes receivable、notes payable" a、应付票据、应收票据 b、应收票据、应付票据 c、应收帐款、应付票据 d、以上都不对。
7、【单选题】translate the following special terms into chinese. "accounts receivable、accounts payable" a、应收帐款、应付帐款 b、应付帐款、应收帐款 c、先进先出法、后进先出法 d、以上都不对。
8、【单选题】translate the following sentences into chinese. assume that a business paid a $1200 premium on april 1 for one year's insurance in advance. this represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). thus, the entry would be : dr. prepaid expenses—prepaid insurance $1200 cr. cash $1200 a、假设，一个公司4月1日支付了1200美元的保险费预付一年的保险费。这意味着一种资产（预付费用）的增加，另一种资产（现金）的减少。因此，会计分录应为： 借：预付费用—预付保险费 1200美元 贷：现金 1200美元 b、假设，一个公司4月1日支付了1200美元的保险费支付二年的保险费。这意味着一种资产（预付费用）的增加，另一种资产（现金）的减少。因此，会计分录应为： 借：预付费用—预付保险费 1200美元 贷：现金 1200美元 c、假设，一个公司4月1日支付了1200美元的保险费预付一年的保险费。这意味着一种资产（预付费用）的增加，另一种资产（现金）的减少。因此，会计分录应为： 借：预收费用—预付保险费 1200美元 贷：现金 1200美元 d、以上都不对。
9、【单选题】translate the following sentence into chinese. "accounts payable and notes payable are typical example of current liabilities." a、应付帐款和应付票据是非流动负债的典型例子。 b、应付帐款和应付票据是流动负债的典型例子。 c、应收帐款和应付票据是流动负债的典型例子。 d、以上都不对。
10、【单选题】translate the following sentence into chinese. "under the first-in, first-out method, it is assumed that the first units acquired are the first ones sold; ending inventory is valued at the most recent purchase prices." a、在先进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。 b、在后进先出法下，假设企业首先销售最早购入的商品，期末存货按最近的购货价格计价。 c、在先进先出法下，假设企业首先销售最早购入的商品，存货按最近的购货价格计价。 d、以上都不对。
7.17.1 plant and equipment
1、【单选题】translate the following sentence into english. “固定资产的账面净值是它的成本价减相对应的累计折旧。” a、the book value of a plant asset is its cost minus the related accumulated depreciation. b、the book value of a plant fixed asset is its cost minus the related accumulated depreciation. c、the book value of a plant asset is its cost minus the related depreciation. d、none of the above.
2、【单选题】is the accounting process of allocating the periodic expiration of capital asset against the periodic revenue earned. a、asset b、depreciation c、accounting period d、matching
3、【单选题】is an excess of acquisition cost over net assets acquired. a、goodwill b、depreciation c、depreciation method d、none of the above.
4、【单选题】the total amount of depreciation recorded in the contra-asset account called . a、amortization b、depreciation method c、transportation charges d、accumulated depreciation
5、【单选题】translate the following sentences into chinese. "most businesses use the straight-line method of depreciation in their financial statements and accelerated methods in their income tax returns. the reasons for these choices are easy to understand." a、很多企业在资产负债表中用直线折旧法，所得税申报表中用加速折旧法。这样选择的理由是不易理解的。 b、很多企业在资产负债表中用折旧法，所得税申报表中用加速折旧法。这样选择的理由是很容易理解的。 c、很多企业在资产负债表中用直线折旧法，所得税申报表中用加速折旧法。这样选择的理由是很容易理解的。 d、以上都不对。
6、【单选题】are assets which are used in the operation of the business but have no physical substance and are non-current. a、fixed asset b、intangible assets c、cash d、freight
7、【单选题】translate the following sentence into english. “由于各项固定资产会磨损过时，因此，它们必须被报废、出售或置换。” a、as units of plant and equipment wear out or become obsolete, they must be scrapped, sold, or trade in on new equipment. b、as units of equipment wear out or become obsolete, they must be scrapped, sold, or trade in on new equipment. c、as units of plant and equipment wear out or become obsolete, they must be scrapped, sold, or trade in on old equipment. d、none of the above.
8、【单选题】in accordance with the principle, the recording of depreciation allocates the cost of the assets to the accounting periods that benefit form the assets'use. a、matching b、conservatism c、materiality d、none of the above.
9、【单选题】are words, symbols, or other distinctive elements used to identify a particular firm’s products. a、research and development b、goodwill c、trademark d、none of the above.
10、【单选题】are rights to market a particular product or service or to engage in a particular activity. a、franchises and licenses b、k8凯发 copyright c、patent d、none of the above.
7.27.2 accounting for asset acquisition
1、【单选题】the systematic allocation of the costs on the assets to periods in which they provide benefits called . a、trademark b、amortization c、goodwill d、matching
2、【单选题】the cost principle states that: . a、assets should initially recorded at cost and adjusted when the market value changes. b、activities of an entity are to be kept separate and distinct from its owner. c、assets should be recorded at their original cost. d、only transaction data capable of being expressed in terms of money be included in the accounting records.
3、【单选题】when a company goes into liquidation, are entitled to be paid first and in full if possible. a、owners b、income tax c、creditor d、donations
4、【单选题】translate the following sentence into english. “折旧的基本目的是实现配比原则——从一个会计年度的收益中扣减为实现收益而付出的商品或服务的成本。” a、the basic purpose of depreciation is to achieve the matching principle—that is, to offset the revenue of an accounting period with the cost of the goods and services being consumed in the effort to generate the revenue. b、the basic purpose of depreciation is to achieve the matching principle—that is, to offset the revenue of an account period with the cost of the goods and services being consumed in the effort to generate the revenue. c、the basic purpose of depreciation is to achieve the matching principle—that is, to offset the revenue of an accounting with the cost of the goods and services being consumed in the effort to generate the revenue. d、none of the above.
5、【单选题】translate the following sentence into chinese. "accelerated depreciation methods can substantially reduce both taxable income and tax payments for a period of years." a、加速折旧法不能大幅减低一定年限内的应税收入和实际缴纳的税金。 b、折旧法能大幅减低一定年限内的应税收入和实际缴纳的税金。 c、加速折旧法能大幅减低一定年限内的应税收入和实际缴纳的税金。 d、以上都不对。
6、【单选题】translate the following sentence into english. “与有形长期资产一样，无形资产的价值在资产生命周期中不断递减。” a、like tangible long-term assets, the value of the intangible asset is declining during the life of the assets. b、like intangible long-term assets, the value of the intangible asset is declining during the life of the assets. c、like tangible short-term assets, the value of the intangible asset is declining during the life of the assets. d、none of the above.
7、【单选题】for intangible assets — such as brands and intellectual property — this process of allocating costs over time is called . a、residual value b、depletion c、amortization d、none of the above.
8、【单选题】are those incurred to generate new knowledge or translate knowledge into anew product or process. a、estimated residual value b、research and development c、estimated service life d、depreciation method
9、【单选题】make entry for the following transaction. assume that a business paid a $1200 premium on april 1 for one year's insurance in advance. this represents an increase in one asset (prepaid expense) and a decrease in another asset (cash). thus, the entry would be : a、dr. prepaid expenses—prepaid insurance $1200 cr. cash $1200 b、dr. prepaid expenses—prepaid insurance $600 cr. cash $600 c、dr. prepaid expenses—prepaid insurance $1000 cr. cash $1000 d、none of the above.
10、【单选题】translate the following sentence into chinese. "the overwhelming majority of publicly owned companies use straight-line depreciation in their financial statements." a、绝大部分股份公司在资产负债表中使用直线折旧法。 b、绝大部分股份公司在资产负债表中使用折旧法。 c、绝大部分公司在资产负债表中使用直线折旧法。 d、以上都不对。
7.37.3 how to depreciate fixed assets?
1、【单选题】which of the following statements is false? a、net income is an increase on owner’s equity resulting from operation of the business. b、net income equals revenue minus expenses. c、net income is a decrease in owner’s equity resulting from operation of the business. d、when we measure the net income earned by a business we are measuring its financial position.
2、【单选题】liabilities are amounts owned to outsiders, such as notes payable, accounts payable, . a、bonds payable b、pay taxes c、current assets d、non-current assets
3、【单选题】is the interest of the owners in an enterprise. also known as owner's equity. a、owner's equity b、capital c、assets d、liabilities
4、【单选题】translate the following sentence into english. “在计量企业盈利能力的过程中，确定存货的价值和销售成本是最重要的一个步骤。” a、the determination of inventory value and of the cost of goods may be the most important single step in measuring the profitability of a business. b、the determination of inventory value and of the cost of goods may not the most important single step in measuring the profitability of a business. c、the determination of assets value and of the cost of goods may be the most important single step in measuring the profitability of a business. d、none of the above.
5、【单选题】assets can be classified into and . a、current assets、non-current assets b、liabilities、owner's equity c、cash、inventory d、capital、inventory
6、【单选题】translate the following special term into chinese. "accumulated depreciation" a、累积折旧 b、折旧费用 c、折旧基数 d、直线折旧法
7、【单选题】translate the following special terms into english. “摊销、股东” a、amortization、stockholder b、creditor、account c、journal、liquidity d、none of the above.
8、【单选题】according to the consistency assumption, which of the following statements is true? a、in any instance, only one method of applying a generally accepted accounting principle is possible. b、two firms that have identical operating situations should choose the same accounting method so that report equal amounts for the same types of transactions. c、unless otherwise disclosed, accounting reports are prepared on a basis consistent with the preceding period. d、none of the above.
9、【单选题】is the allocation of the cost of a tangible plant asset to expense in the periods in which services are received from the asset. a、depreciation b、current asset c、accounting d、amortization
10、【单选题】translate the following sentence into chinese. "inventory must be measured at the acquisition cost in conformity with the historical cost principle." a、存货必须遵循历史成本原则按取得成本计价。 b、存货必须遵循配比原则按取得成本计价。 c、存货必须遵循成本原则按取得成本计价。 d、以上都不对。
7.47.4 intangible assets
1、【单选题】translate the following special term into english. “坏账准备” a、bad debt provision b、raw materials c、materials in transport d、prepaid expense
2、【单选题】one of the most important principles of cash control is . a、all payments must be controlled by check b、some payments can be made by cash c、all payments must be made by cash d、some payments can be controlled by check
3、【单选题】translate the following expression into chinese. "general ledger" a、总分类账 b、会计循环 c、专门日记账 d、借方余额
4、【单选题】translate the following word into chinese. "lessee" a、出租人 b、承租人 c、委托管理人 d、持票人
5、【单选题】make entry for the following transaction. "salaries for the month total $50,000, of which $30,000 was paid in cash and $20,000 is owed at the end of the month." a、salaries expense 50,000 cash in bank 50,000 salaries payable 20,000 b、salaries expense 50,000 cash in bank 20,000 salaries payable 20,000 c、salaries expense 50,000 cash in bank 30,000 salaries payable 20,000 d、none of the above.
6、【单选题】which of the following statements is false? the going concern assumption allows firms to . a、defer cost that will be charged against the revenue of future period b、use historical cost as the primary basis for accounting entries c、use the accounting measures on market-based liquidation value basis d、operate indefinitely
7、【单选题】translate the following sentence into english. “债券越接近到期日，其市价越接近到期值。” a、the more a bonds nears its maturity date, the more market price of the bond moves toward the maturity value. b、the more a bond nears its maturity date, the more market price of the bond moves toward the value. c、the more a bond nears its maturity date, the more market price of the bond moves toward the maturity value. d、none of the above.
8、【单选题】put the following into english. “无形资产” a、fixed assets b、current assets c、intangible assets d、long-term assets
9、【单选题】translate the following sentence into chinese. "the amortization of discount increases the amounts of the investment account." a、折价的摊销增加投资账户的金额。 b、折价的摊销减少投资账户的金额。 c、折价的摊销增加投资的金额。 d、以上答案都不对。
10、【单选题】the categories of financial data recorded in an account include . a、the value at the beginning of a period b、changes in value during the same period c、the value at the end of a period d、all of the above.
8.18.1 current liabilities
1、【单选题】if the coupon rate of a bond coincides with the market rate of interest when the bonds are actually sold to investor ,the boonds will be sold at . a、bond b、premium c、par value d、coupon rate
2、【单选题】the rate that is contained in the bond contrat is called . a、nominal interest rate b、coupon rate c、interest free d、principal
3、【单选题】translate the following sentence into english. “当债券的合同利率高于相似债券的市场利率时，债券溢价发行。” a、when the contract rate exceeds the market rate for similar bonds, they sell at a bond. b、when the contract rate exceeds the market rate for similar to bonds, they sell at a premium. c、when the contract rate exceeds the market rate for similar bonds, they sell at a premium. d、none of the above.
4、【单选题】translate the following sentence into chinese. many businesses regard long-term liabilities as an alternative to owner’s equity as source of “permanent” financing. a、大多数企业把长期负债作为一项除业主权益之外的“永久”的资金来源。 b、大多数企业把负债作为一项除业主权益之外的“永久”的资金来源。 c、大多数企业把长期负债作为一项除业主利益之外的“永久”的资金来源。 d、以上答案都不对。
5、【单选题】is a certificate promising to pay its holder a specified sum of money plus interest at a stated rate. a、bond b、secured bond c、bearer bond d、registered
6、【单选题】la paloma corporation issued $10 million of 15-year, 10.5% bonds on july 1, 2009 ,at $98.5 .interest is due on june 30 and december 31 of each year , and the bonds mature on june 30,2024. the fiscal year ends on december 31 ;bond discount is amortized by the straight-line method. prepare the following journal entry: july 1,2009 ,to record the issuance of the bonds. a、2009 july 1 cash 9,850,000 discount on bonds payable 100,000 bonds payable 10,000,000 b、2009 july 1 cash 9,850,000 discount on bonds payable 150,000 bonds payable 10,000,000 c、2009 july 1 cash 10,000,000 discount on bonds payable 150,000 bonds payable 10,000,000 d、none of the above.
7、【单选题】the long-term financing used to purchase property is called a . a、mortgage b、face value c、bonds payable d、discount on bonds payable
8、【单选题】translate the following sentence into chinese. "as stated earlier, many corporate bonds are traded daily on organized securities exchanges at quoted marted prices." a、如前所述，许多债券每天都在有组织的证券交易市场，按挂牌价进行交易。 b、如上所述，许多债券每天都在有组织的证券交易市场，按挂牌价进行交易。 c、如前所述，许多债券每天都在有组织的证券交易市场，按名牌价进行交易。 d、以上答案都不对。
9、【单选题】translate the following sentence into english. “折价的摊销增加投资账户的金额。” a、the amortization of discount increases the amounts of the account. b、the amortization of discount increases the amounts of the investment account. c、the amortization of discount increases the amount of the investment account. d、none of the above.
10、【单选题】account, which is the debit balance account,is a contra–liability account. a、discount on bonds payable b、premium on bonds payable c、carrying value d、none of the above.
8.28.2 long-term liabilities
1、【单选题】which of the following statements is false? a、long-term assets are characterized by highly economic values, physical and nonphysical substance, useful life of more than one accounting period. b、long-term liabilities are measured in accordance with historical cost principle. c、intangible assets include goodwill, patents, trademarks, k8凯发 copyrights, and franchise. d、intangible assets include land, buildings, plant and equipment.
2、【单选题】which of the following belongs to the long-term liabilities? a、retained earnings b、capital stock c、dividends payable d、bonds payable
3、【单选题】ranslate the following sentence into english. “法定资本等于发行股本的票面价值或设定价值。” a、capital equals to the par value or stated value of capital stock issued. b、legal capital equals to the par value or stated value of capital stock issued. c、legal capital equals to the value or stated value of capital stock issued. d、none of the above.
4、【单选题】which of the following belongs to the current assets? a、long-term investment b、plant and equipment c、intangible assets d、inventory
5、【单选题】translate the following special term into chinese. "current liability" a、流动负债 b、估计负债 c、资产减损 d、承付款项
6、【单选题】translate the following sentence into english. “利率的变动不是影响债券市价的惟一因素。” a、changes in the current level of interest rates are not the only factor influencing the market prices of bonds. b、changes in the uncurrent level of interest rates are not the only factor influencing the market prices of bonds. c、changes in the current level of interest rates are not the only factor influencing the market prices of bonds payable. d、none of the above.
7、【单选题】translate the following sentence into chinese. "when a large amount of stock is to be issued, most corporations use the services of an investment banking firm, frequently referred to as an underwriter." a、在需要大量发行支票时，大多数公司都利用投资银行机构的服务，他们通常被称为证券包销商。 b、在需要大量发行股票时，大多数公司都利用投资银行机构的服务，他们通常被称为证券包销商。 c、在需要大量发行股票时，大多数公司都利用投资银行机构的服务，他们通常被称为证券商。 d、以上答案都不对。
8、【单选题】are obligations that do not qualify as current liabilities. mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities. a、long-term liabilities b、long-term assets c、tangible assets d、none of the above.
9、【单选题】translate the following sentence into english. “债券越接近其到期日，其市价就越接近其到期值。” a、as a bond nears its maturity date, its market price normally moves closer and closer to the value. b、as a bond nears its maturity date, its market price normally moves closer and closer to the maturity value. c、as a bond near its maturity date, its market price normally moves closer and closer to the maturity value. d、none of the above.
10、【单选题】are the typical example of long-term liabilities. a、fixed assets b、intangible assets c、bonds payable d、none of the above.
9.19.1accounting for single proprietorship
1、【单选题】davidson corporation had the following transactions: (1) issued five million shares of $2 par value preferred stock at a price of $10. (2) purchased 100000 shares of its own common stock as treasury stock at a market parice of $35 use the balance sheet equation to analyze the financial statement effects of these transactions and set up the following columns; cash, preferred stock, additional paid-in capital, common stock, and treasury stock. a、assets = liabilities owner’s equity (1) cash preferred stock additional paid-in capital 50,000,000 10,000,000 40,000,000 (2) cash treasury stock -3,500,000 -3,500,000 b、assets = liabilities owner’s equity (1) cash preferred stock additional paid-in capital 40,000,000 10,000,000 40,000,000 (2) cash treasury stock -3,500,000 -3,500,000 c、assets = liabilities owner’s equity (1) cash preferred stock additional paid-in capital 10,000,000 10,000,000 40,000,000 (2) cash treasury stock -3,500,000 -3,500,000 d、none of the above.
2、【单选题】which of the following belongs to owners’ equity? a、prepaid expense b、notes payable c、capital stock d、mortgages payable
3、【单选题】are superior to common stock with respect to dividends. a、preferred stock b、common stock c、outstanding stock d、treasury stock
4、【单选题】translate the following sentence into english. “股票股利是公司按普通股股东持股比例分配新增股份。” a、stock dividend is a term used to describe a distribution of unadditional shares of stock to a company’s stockholders in proportion to their present holdings. b、stock dividend is a term used to describe a distribution of additional shares of stock to a company’s stockholders in proportion to their present holdings. c、dividend is a term used to describe a distribution of additional shares of stock to a company’s stockholders in proportion to their present holdings. d、none of the above.
5、【单选题】translate the following sentence into chinese. "when stock prices are low, some companies find that they can increase earnings per share by a greater amount through repurchasing shares than through expanding business operations." a、当股票价格较低时，有些公司发现他们可以通过收购，而不是扩大经营来增加收益。 b、当股票股利价格较低时，有些公司发现他们可以通过回购，而不是扩大经营来增加每股收益。 c、当股票价格较低时，有些公司发现他们可以通过回购，而不是扩大经营来增加每股收益。 d、以上答案都不对。
6、【单选题】represents the basic ownership class of stock for a corporation. a、common stock b、outstanding stock c、treasury stock d、preferred stock
7、【单选题】is a corporation’s own stock that has been issued and subsequently reacquired by purchase. a、outstanding stock b、treasury stock c、common stock d、preferred stock
8、【单选题】translate the following sentence into english. “库藏股票是公司发行后又购回，但不予注销的股票。” a、outstanding stock may be defined as shares of a corporation’s stock which have been issued and then required, but not canceled. b、treasury stock may be defined as shares of a corporation’s stock which have been issued and then required, but canceled. c、treasury stock may be defined as shares of a corporation’s stock which have been issued and then required, but not canceled. d、none of the above.
9、【单选题】translate the following sentence into chinese. "in past years, most treasury stock transactions involved relatively small dollar amounts." a、过去，大多数库藏股业务涉及金额均较大。 b、过去，大多数库藏股业务涉及金额均较小。 c、过去，大多数普通股业务涉及金额均较小。 d、以上答案都不对。
10、【单选题】translate the following sentence into english. “缴入股本是股东对公司的投资金额。” a、the amounts invested in a corporation by its stockholders are called paid-in capital. b、the amounts invested in a corporation by its stockholders are called paid-up capital. c、the amounts invested in a corporation by its holders are called paid-in capital. d、none of the above.
10.110.1 revenue
1、【单选题】in measuring net income for a period ,revenue should be offset by all of the expenses incurred in producing that revenue on a basis of‘cause and effect’,which is called the principle. a、materiality b、matching c、conservatism d、cost
2、【单选题】larsen yachting company purchases a boat for $15 000 in the month of may. it sells the boat in the month of july. requires that the $15 000 be recognized as an expenses in july? a、revenue recognition principle b、historical cost principle c、matching principle d、full disclosure principle
3、【单选题】revenue causes an increase in . a、owners’equity b、cash c、account receive d、none of the above
4、【单选题】the accrual basis of accounting recognizes revenues when . a、cash is received, and expenses when cash is paid. b、cash is received, and expenses when the costs are incurred. c、earned, and expenses when the costs are incurred. d、earned, and expenses when cash is paid.
5、【单选题】the period cost in the following is . a、transportation cost to acquire inventory b、advertising c、warranty expenses d、depreciation of a computer used in production
6、【单选题】translate the following sentence into english. “一定时期内的收入总额就等于该期间由于销售业务而产生的现金收入和应收账款的总和。” a、the revenue for any given period is equal to the inflow of cash and receivables from sales made in that period. b、the expenses for any given period is equal to the inflow of cash and receivables from sales made in that period. c、the revenue for any given period is not equal to the inflow of cash and receivables from sales made in that period. d、none of the above.
7、【单选题】translate the following sentence into chinese. "for any single transaction, the amount of revenue is a measurement of the asset values received from customers." a、就某一项经济业务来说，费用的金额即相当于从客户那里收到的资产的价值。 b、就一简单的经济业务来说，收入的金额即相当于从客户那里收到的资产的价值。 c、就某一项经济业务来说，收入的金额即相当于从客户那里收到的资产的价值。 d、以上答案都不对。
8、【单选题】is the excess of the price of goods sold and services rendered over the cost of goods and services used up during a given time period. a、net income b、income statement c、account receivable d、none of the above.
9、【单选题】is the cost of goods and services used up in the process of earning revenue. a、expense b、revenue c、income d、inventory
10、【单选题】an always causes a decrease in owners's equity. a、revenue b、expense c、cost d、income
10.210.2 expenses
1、【单选题】the technical accounting terms for these items comprising net income are revenue and . a、expenses b、cost c、income d、rebate
2、【单选题】expenses are often called the " ," that is, the cost of the various activities necessary to carry on a business. a、costs of doing business b、costs of business c、salaries d、utilities
3、【单选题】translate the following sentence into english. “当费用入账时款项已经付出，或者是款项已经提前付出，那么这项费用就减少了资产。” a、an expense reduces assets if payment occurs at the time that the expense is recorded or if payment has been made in advance. b、an expense reduces fixed assets if payment occurs at the time that the expense is recorded or if payment has been made in advance. c、an expense increase assets if payment occurs at the time that the expense is recorded or if payment has been made in advance. d、none of the above.
4、【单选题】translate the following sentence into chinese. "an expense always causes a decrease in owners’equity. the related changes in the accounting equation can be either (1) a decrease in assets, or (2) an increase in liabilities." a、费用必然引起所有者权益的减少。发生费用引起会计等式的变化可能是（1）资产增加；（2）负债减少。 b、费用必然引起所有者权益的减少。发生费用引起会计等式的变化可能是（1）固定资产减少；（2）负债增加。 c、费用必然引起所有者权益的减少。发生费用引起会计等式的变化可能是（1）资产减少；（2）负债增加。 d、以上答案都不对。
5、【单选题】are the cost of the goods and services used up in the process of earning revenue. a、advertising b、expenses c、depreciation d、rent
6、【单选题】translate the following sentence into english. “有些支出，如广告支出和职工培训费用，很难客观地估计其受益期间。” a、for some expenditure, such as those for advertising or employee training programs, it is not possible to estimate objectively the number of accounting period over which revenue is likely to be produced. b、such as those for advertising or employee training programs, it is not possible to estimate objectively the number of accounting period over which revenue is likely to be produced. c、for some expenditure, such as those for advertising or employ training programs, it is not possible to estimate objectively the number of accounting period over which revenue is likely to be produced. d、none of the above.
7、【单选题】revenue is most frequently recognized at the . a、signing of a contact b、completion of production c、delivery of goods or services d、collection of sales proceeds
8、【单选题】for example, the purchase of advertising services on account, the recording of the expense will be accompanied by an increase in . a、liabilities b、assets c、cost d、expense
9、【单选题】translate the following sentences into english. for example, in preparing monthly income statements, it is important to offset this month’s expenses against this month’s revenue. we should not offset this month’s expenses against last month’s revenue, because there is no cause and effect relationship between the two. a、比如说，在编制收入表时，必须将本月的费用从本月的收入中扣除，而不应将本月的收入与上月的费用联系在一起，因为它们两者之间不存在“因果关系”。 b、比如说，在编制月度收入表时，必须将上月的费用从本月的收入中扣除，而不应将本月的收入与上月的费用联系在一起，因为它们两者之间不存在“因果关系”。 c、比如说，在编制月度收入表时，必须将本月的费用从本月的收入中扣除，而不应将本月的收入与上月的费用联系在一起，因为它们两者之间不存在“因果关系”。 d、以上答案都不对。
10、【单选题】is an important factor in matching (offsetting) revenue with the related expenses. a、income statements b、timing c、revenue d、expenses
10.310.3 the calculation of cost and expense
1、【单选题】translate the following sentence into english. “有些支出，如广告支出和职工培训费用，很难客观地估计其受益期间。” a、for some expenditure, such as those for advertising or employee training programs, it is not possible to estimate objectively the number of accounting period over which revenue is likely to be produced. b、such as those for advertising or employee training programs, it is not possible to estimate objectively the number of accounting period over which revenue is likely to be produced. c、for some expenditure, such as those for advertising or employ training programs, it is not possible to estimate objectively the number of accounting period over which revenue is likely to be produced. d、none of the above.
2、【单选题】revenue is most frequently recognized at the . a、signing of a contact b、completion of production c、delivery of goods or services d、collection of sales proceeds
3、【单选题】for example, the purchase of advertising services on account, the recording of the expense will be accompanied by an increase in . a、liabilities b、assets c、cost d、expense
4、【单选题】translate the following sentences into english. for example, in preparing monthly income statements, it is important to offset this month’s expenses against this month’s revenue. we should not offset this month’s expenses against last month’s revenue, because there is no cause and effect relationship between the two. a、比如说，在编制收入表时，必须将本月的费用从本月的收入中扣除，而不应将本月的收入与上月的费用联系在一起，因为它们两者之间不存在“因果关系”。 b、比如说，在编制月度收入表时，必须将上月的费用从本月的收入中扣除，而不应将本月的收入与上月的费用联系在一起，因为它们两者之间不存在“因果关系”。 c、比如说，在编制月度收入表时，必须将本月的费用从本月的收入中扣除，而不应将本月的收入与上月的费用联系在一起，因为它们两者之间不存在“因果关系”。 d、以上答案都不对。
5、【单选题】is an important factor in matching (offsetting) revenue with the related expenses. a、income statements b、timing c、revenue d、expenses
6、【单选题】are sometimes collectively referred to as 'plant'. a、accounting b、revenue c、fixed assets d、assets
7、【单选题】make entry for the following transaction. prepaid insurance expense, $40,000. a、prepaid insurance 20,000 cash in bank 20,000 b、prepaid insurance 40,000 cash in bank 40,000 c、prepaid insurance 20,000 cash in bank 40,000 d、none of the above.
8、【单选题】translate the following special term into english. “管理费用” a、operating expense b、financial charge c、administrative expense d、none of the above.
9、【单选题】translate the following special term into chinese. "intellectual property" a、知识产权 b、有形资产 c、最初成本 d、所得税
10、【单选题】translate the following sentence into chinese. "the expected useful life should be determined at the time the asset is placed in service." a、预期使用寿命在资产投入使用时就应当确定。 b、预期使用寿命在固定资产投入使用时就应当确定。 c、使用寿命在资产投入使用时就应当确定。 d、以上答案都不对。
10.410.4 the calculation of product sales
1、【单选题】which of the following statements is false? a、revenue represents the increase in economic resources, either through increases to assets or reductions to liabilities. b、revenue causes a net increase in owner’s equity. c、revenue recognition is one of the most controversial areas of financial accounting. d、in contrast to revenue, an expense always causes a decrease in owner’s equity.
2、【单选题】translate the following sentence into chinese. "the revenue in accounting refers t the income from the selling products, offering service and renting out in our daily life." a、收入指的是企业在销售商品、提供劳务及出租等日常活动中所形成的收入。 b、会计上所说的收入指的是企业在销售商品、提供劳务及出租等日常活动中所形成的收入。 c、会计上所说的费用指的是企业在销售商品、提供劳务及出租等日常活动中所形成的费用。 d、以上翻译都不对。
3、【单选题】translate the following sentence from chinese into english. “从概念上讲，当企业从事增加商品或劳务的价值（经济学上称为效用）的活动时，企业就是在创造收入。” a、at conceptual level, a firm earns revenue as it engages in activities that increase the value (or utility, in economic terms) of an item or service. b、revenue as it engages in activities that increase the value (or utility, in economic terms) of an item or service. c、at level, a firm earns revenue as it engages in activities that increase the value (or utility, in economic terms) of an item or service. d、none of the above.
4、【单选题】put the following into english. “主营业务收入” a、operating cost b、tax payable c、operating revenue d、merchandise inventory
5、【单选题】translate the following expression into chinese. “commission revenue” a、流入 b、认出 c、利息收入 d、佣金收入
6、【单选题】the generally accepted accounting principle which guides the recognition of revenue is . a、accrual basis of accounting b、realization principle c、the reliability principle d、none of the above.
7、【单选题】put the following into english. “补偿，抵销” a、expenditure b、recognition c、offset d、commission
8、【单选题】translate the following expression into chinese. “real estate broker” a、房地产经纪人 b、顾问 c、回扣 d、等价物
9、【单选题】translate the following sentence into chinese. "revenue is realized when cash is received. revenue is realizable when claim to cash is received. such financial instruments can be readily converted into cash." a、收到现金或取得获得现金的要求权，就实现了收入，这类金融工具可以很容易转变为现金。 b、收到现金或取得获得现金的权力，就实现了收入，这类金融工具可以很容易转变为现金。 c、收到现金或取得获得现金的要求权，就实现了费用，这类金融工具可以很容易转变为现金。 d、收到现金或取得获得现金的权力，就实现了费用，这类金融工具可以很容易转变为现金。
10、【单选题】translate the following sentence from chinese into english. 房地产经纪人的收入被称为“销售佣金”或“佣金收入”。 a、the revenue earned by a real estate broker might be called sale commissions earned, or alternatively, commission revenue. b、the revenue earned by a real estate broker might be called commissions earned, or alternatively, commission revenue. c、the revenue earned by a real estate broker might be called sale commissions earned, or commission revenue. d、none of the above.
10.510.5 the calculation of profit
1、【单选题】translate the following special term into chinese. "taxes payable" a、应纳税所得额 b、应收账总额 c、应收账余额 d、应收账均值
2、【单选题】make entry for the following transaction. sold goods on credit, $20,000. a、accounts receivable 40,000 sales 40,000 b、accounts receivable 20,000 sales 20,000 c、accounts receivable 10,000 sales 10,000 d、none of the above.
3、【单选题】is a financial statement that summarizes the revenues, costs and expenses incurred during a specific period of time — usually a fiscal quarter or year. a、the balance sheet b、a profit statement c、expenses d、liabilities
4、【单选题】translate the following sentence into english. “没有转移到买方一边的运货费要算作售货费用。” a、freight charges not passed to the buyer are recognized as sale expenses. b、freight charges passed to the buyer are recognized as selling expenses. c、freight charges not passed to the buyer are recognized as selling expenses. d、none of the above.
5、【单选题】translate the following special term into chinese. "gross profit" a、净利润 b、利润总额 c、利润 d、营业利润
6、【单选题】translate the following special term into chinese. "profit statement" a、收益表 b、利润表 c、收支表 d、损益表
7、【单选题】translate the following special term into chinese. "multiple-step profit statement" a、多步式利润表 b、单步式利润表 c、经营情况表 d、以上答案都不对。
8、【单选题】put the following into english. “净销售收入” a、net sales revenue b、sales discount c、non-operating item d、sales allowance
9、【单选题】translate the following sentence into chinese. "the balace sheet,profit statement and statement of cash flows are the most important financial statements produced by a company." a、负债表、利润表和现金流量表是公司制作的最为重要的财务报表。 b、资产负债表、利润表和现金流量表是公司制作的最为重要的财务报表。 c、资产负债表、利润表和现金流量表是公司制作的最为重要的报表。 d、以上答案都不对。
10、【单选题】put the following into english. “产生利润” a、gains and losses b、net sales c、generate profit d、freight charge
11.111.1 what is a balance sheet?
1、【单选题】translate the following sentence into chinese. "a balance sheet provides the panorama of assets, liabilities and owners’ interest, providing the total amount of assets at a given time and indicating the financial resources owned or controlled by an organization as well as their distribution." a、现金流量表提供了资产、负债、所有者权益的全貌，它提供了某一日期资产的总额，表明企业拥有或控制的经济资源及其分布情况。 b、资产负债表提供了资产、负债、所有者权益，它提供了某一日期资产的总额，表明企业拥有或控制的经济资源及其分布情况。 c、资产负债表提供了资产、负债、所有者权益的全貌，它提供了某一日期资产的总额，表明企业拥有或控制的经济资源及其分布情况。 d、以上答案都不对。
2、【单选题】translate the following sentence into english. “财务报表的基本目的是帮助决策者了解和评价企业的财务实力，盈利能力以及未来发展的前景。” a、the purpose of financial statement is to assist decision—makers in knowing and evaluating the financial strength, profitability, and the future prospects of a business. b、the basic purpose of financial statement is to assist decision—makers in knowing and evaluating the financial strength, profitability, and the future prospects of a business. c、the basic purpose of the income statement is to assist decision—makers in knowing and evaluating the financial strength, profitability, and the future prospects of a business. d、none of the above.
3、【单选题】is a kind of accounting statement which lists and displays all the items (assets) an organization owns and the total amount of money it owes (liabilities) at a certain time point (e.g. as ended june 30, 2015). a、a balance sheet b、income statement c、the statement of cash flows d、the statement of retained earnings
4、【单选题】translate the following sentence into english. “编制财务报表虽然不是会计循环的第一步，但它是学习会计的一个适当的起点。” a、the preparation of financial statement is not the first step in the accounting cycle, but it is a convenient point to begin the study of accounting. b、the preparation of financial statement is the first step in the accounting cycle, but it is a convenient point to begin the study of accounting. c、the preparation of financial statement is not the first step in the cycle, but it is a convenient point to begin the study of accounting. d、none of the above.
5、【单选题】whatever status an organization is in, this always remains identical. a、owners' interest b、accounting equation c、shareholders' interest d、net asset
6、【单选题】put the following into chinese. "sales tax payable" a、应付销售税 b、应付账 c、应收账 d、应付银行贷款
7、【单选题】provides the panorama of assets, liabilities and owners’ interest, providing the total amount of assets at a given time and indicating the financial resources owned or controlled by an organization as well as their distribution. a、the statement of retained earnings b、the statement of cash flows c、a balance sheet d、none of the above.
8、【单选题】put the following into english. “应收账目” a、accounts receivable b、liquidation c、net worth d、shareholders’interest
9、【单选题】put the following into english. “短期债务” a、bank loan due b、short term debt c、total liabilities d、total assets
10、【单选题】translate the following sentence into chinese. "for an individual person, he can clearly calculate how much property he has as long as he lists all the items he owns less the money he owes to others." a、对于个人来说，只要能列出他所拥有的物品以及他欠别人的，他就可以清楚地计算出他拥有多少财产。 b、对于个人来说，只要能列出他所拥有的所有物品以及他欠别人的，他就可以清楚地计算出他拥有多少财产。 c、对于个人来说，只要能列出他所拥有的所有物品以及他欠别人的，他就可以清楚地计算出他拥有多少钱。 d、以上答案都不对。
11.211.2 the format of a balance sheet
1、【单选题】put the following into english. “报告式资产负债表” a、account-type balance sheet b、report-type balance sheet c、annual balance sheet d、current liabilities
2、【单选题】translate the following sentence into english. “左边列示资产，右边列示负债和所有者权益。” a、listed on the left are the assets and on the right, the liabilities and owner’s interest. b、listed on the right are the assets and on the right, the liabilities and owner’s interest. c、listed on the left are the fixed assets and on the right, the liabilities and owner’s interest. d、none of the above.
3、【单选题】may vary with such factors as nature of an organization, the trade it is in, its objectives, among others. a、the format of a balance sheet b、owner’s interest c、principal part d、upper and lower structure
4、【单选题】put the following into english. “其他流动资产” a、other current assets b、other current liabilities c、other non-current assets d、other non-current liabilities
5、【单选题】translate the following sentence into english. “所有者，管理者和主要债权人都渴望看到最近期的利润表并由此判断企业经营的成败。” a、the owners, managers, and major creditors are anxious to see the latest available single-step income statement and thereby to judge how well the business is doing. b、the owner, manager, and major creditors are anxious to see the latest available income statement and thereby to judge how well the business is doing. c、the owners, managers, and major creditors are anxious to see the latest available income statement and thereby to judge how well the business is doing. d、none of the above.
6、【单选题】put the following into chinese. “total current assets ” a、总负债 b、总流动资产 c、总权益 d、总资产
7、【单选题】put the following into chinese. "short-term debt" a、短期债务 b、优先股权益 c、厂房和设备 d、以上都不对。
8、【单选题】translate the following sentence into english. “如图1所示，史密斯兄弟能源合伙人公司截止2009年12月的总负债和总权益分别为8.952亿美元和6.002亿美元，合计为14.954亿美元。” a、as shown in figure 1, the liabilities and equity of smith brothers energy partners as ended december 2009, for instance, are respectively $ 895.2 m and $ 600.2 m, adding up to $ 1 495.4 m of total assets. b、as shown in figure 1, the liabilities and total equity of smith brothers energy partners as ended december 2009, for instance, are respectively $ 895.2 m and $ 600.2 m, adding up to $ 1 495.4 m of total assets. c、as shown in figure 1, the total liabilities and total equity of smith brothers energy partners as ended december 2009, for instance, are respectively $ 895.2 m and $ 600.2 m, adding up to $ 1 495.4 m of total assets. d、none of the above.
9、【单选题】there are generally two types of format for the body of a balance sheet: and account-type balance sheet. a、account-type balance sheet b、annual balance sheet c、the report-type balance sheet d、none of the above.
10、【单选题】the first type is arranged on the basis of the principle of “assets = liabilities owner’s equity,” while the second type of “ .” a、assets — liabilities = owner’s equity b、assets =liabilities owner’s equity c、liabilities = assets —owner’s equity d、none of the above.
11.311.3 income statement
1、【单选题】is a financial statement that summarizes the revenues, costs and expenses incurred during a specific period of time — usually a fiscal quarter or year. a、a profit statement b、single-step form c、statement of cash flows d、profit and loss statement
2、【单选题】将下列分录翻译成英文。 借：银行存款 10 500 贷：交易性金融资产 10 000 投资收益 500 a、dr: bank deposit 10 500 cr: tradable asset 10 000 investment 500 b、dr: bank deposit 10 500 cr: tradable asset 10 000 investment income 500 c、dr: bank deposit 10 500 cr: tradable financial asset 10 000 investment income 500 d、none of the above.
4、【单选题】put the following into english. “单步式利润表” a、single-step profit statement b、multiple-step profit statement c、profit statement d、income and expense statement
5、【单选题】put the following into english. "总销售额” a、total expens b、total sales c、total revenue d、net sales
6、【单选题】under the form, you should place all of your revenues and gains that are identified as operating items first on the profit statement, followed by all expenses and losses identified as operating items. a、multiple-step b、single-step c、interactive table d、none of the above.
8、【单选题】将下列分录翻译成英文。 借：银行存款 4 095 贷：其他业务收入 3 500 应交税费 –应交增值税（销项税额） 595 a、dr： bank deposit 4 095 cr： operating revenue 3 500 accrued tax-vat (output) 595 b、dr： bank deposit 4 095 cr： other operating revenue 3 500 accrued tax-vat (output) 595 c、dr： bank deposit 4 095 cr： operating revenue 3 500 accrued tax-vat (output) 3 500 d、none of the above.
9、【单选题】translate the following sentence into chinese. "a profit statement is also known as a profit and loss statement, an income statement, an income and expense statement or an operating statement." a、利润表又称为利益表、收益表、收支表或经营情况表。 b、利润表又称为损益表、收入表、收支表或经营情况表。 c、利润表又称为损益表、收益表、收支表或经营情况表。 d、以上答案都不对。
10、【单选题】translate the following sentence into chinese. "when the sales price is increased to cover the cost of freight to the customer and the customer is billed accordingly, freight charges paid by the company should also be subtracted from sales in arriving at net sales." a、当利用提高销售价格来抵消给客户的运费成本，并且客户也已经相应地收到了账单，公司所支付的运货费也要在计算销售额时扣除掉。 b、当利用提高销售价格来抵消给客户的运费，并且客户也已经相应地收到了账单，公司所支付的运货费也要在计算净销售额时扣除掉。 c、当利用提高销售价格来抵消给客户的运费成本，并且客户也已经相应地收到了账单，公司所支付的运货费也要在计算净销售额时扣除掉。 d、以上答案都不对。
11.411.4 what is a cash flow statement?
1、【单选题】put the following into chinese. "collect payment " a、折旧 b、递延税金 c、收款 d、红利，股息
2、【单选题】the statement shows how changes in balance sheet and income accounts affected cash and . . a、incoming money b、loan expense c、cash equivalents d、none of the above.
3、【单选题】translate the following sentence into chinese. "these two financial statements reflect the accrual basis accounting used by firms to match revenues with the expenses associated with generating those revenues." a、这两个财务的报表反映了公司用来把收入以及产生这些收入的相关费用进行对照的收付实现制核算。 b、这两个财务的报表反映了公司用来把费用以及产生这些相关费用进行对照的权责发生制核算。 c、这两个财务的报表反映了公司用来把收入以及产生这些收入的相关费用进行对照的权责发生制核算。 d、以上答案都不对。
4、【单选题】put the following into english. “现金流量表” a、cash equivalent b、cash flow statement c、cash receipt and payment d、“cash out”item
5、【单选题】in financial accounting, a is a financial statement that shows a company’s incoming and outgoing money (sources and uses of cash) during a time period (often monthly or quarterly). a、cash flow statement b、negative cash flow c、incoming money d、ship the product
6、【单选题】put the following into english. ”收益表，损益表” a、income statement b、funds flow statement c、cash flow statement d、balance sheet
7、【单选题】put the following into chinese. "financial transaction" a、财务往来 b、筹资活动 c、损益 d、核心经营业务
8、【单选题】these non-cash transactions include depreciation and write-offs on . a、sale b、bad debts c、inventory d、none of the above.
9、【单选题】items which are added back to the figure (which is found on the income statement) to arrive at cash flows from operations generally include. a、outgoing money b、net income c、positive cash flow d、tangible asset
10、【单选题】translate the following sentence into chinese. "operating activities include the production, sales and delivery of the company’s product as well as collecting payment from its customers." a、经营活动包括公司产品的生产、销售、交付以及向客户收款。 b、主营业务活动包括公司产品的生产、销售、交付以及向客户收款。 c、经营活动包括公司产品的生产、销售、交付以及向客户付款。 d、以上答案都不对。
12.112.1 financial statement analysis
1、【单选题】put the following into english. “流动性比率” a、current ratio b、liquidity ratio c、profitability ratio d、market value ratio
2、【单选题】report both on firm’s position at a point in time and its operations over some past period. a、income statement b、financial statement c、the cash flow statement d、none of the above.
3、【单选题】put the following into english. “总资产周转率” a、total asset turnover ratio b、times-interest-earned ratio c、accounts receivable turnover ratio d、market-to-book ratio
4、【单选题】show the combined effects of liquidity, asset management, and debt on operating results. a、current ratio b、quick ratio c、the profitability ratio d、market value ratio
5、【单选题】translate the following sentence into english. “财务报表中提供的信息能够极大地增进我们对企业经营情况的了解。” a、the date contained in financial statement can greatly enhance our understanding of how a firm operates. b、the date contained in income tatement can greatly enhance our understanding of how a firm operates. c、the day contained in financial statement can greatly enhance our understanding of how a firm operates. d、none of the above.
6、【单选题】put the following into chinese. "earnings per share" a、市盈率 b、每股盈利 c、存货周转期 d、存货周转率
7、【单选题】put the following into chinese. "capitalization ratio" a、负债对权益比率 b、速动比率 c、资本比率 d、以上答案都不对。
8、【单选题】two commonly used liquidity ratios are and . a、current ratio, quick ratio b、market value ratio、profitability ratio c、total asset turnover ratio 、times-interest-earned ratio d、accounts receivable turnover ratio、market-to-book ratio
9、【单选题】translate the following sentence into english. “流动性比率是一些用来评估企业偿还当期债务能力的财务指标。” a、the liquidity ratios are financial indicators that can be used to measure a firm’s ability to meet current obligations. b、the current ratios are financial indicators that can be used to measure a firm’s ability to meet current obligations. c、the quick ratios are financial indicators that can be used to measure a firm’s ability to meet current obligations. d、none of the above.
10、【单选题】translate the following sentence into english. “由于财务比率表明了财务报表项目之间的关系，因此，它在企业的决策中起着重要的作用。” a、profitability ratios play an important part in business decision making because they show relationships between financial items. b、financial ratios play an important part in business decision making because they show relationships between financial items. c、financial ratios play an unimportant part in business decision making because they show relationships between financial items. d、none of the above.
12.212.2 application of financial ratios analysis
1、【单选题】is used for long-term solvency. a、current ratio b、time-interest-earned ratio c、inventory period d、book value per share
2、【单选题】translate the following sentence into chinese. "the accounts receivable turnover can give us an indication of how quickly accounts receivables are collected." a、应收账款周转率能够告诉我们应付账款何时可以收回。 b、应收账款周转率能够告诉我们应收账款何时可以收回。 c、应付账款周转率能够告诉我们应付账款何时可以收回。 d、以上答案都不对。
3、【单选题】translate the following sentence into chinese. "financial statement analysis can’t settle all questions, helping the analysts minimize errors in determining the firm’s true financial condition represents its value." a、财务报表分析并不能解决所有的问题，它的价值是通过帮助分析者在确定企业的真实财务情况时将差错压缩到最低程度。 b、财务报表并不能解决所有的问题，它的价值是通过帮助分析者在确定企业的真实财务情况时将差错压缩到最低程度。 c、财务报表并不能解决所有的问题，它的价值是通过帮助分析者在确定企业的财务情况时将差错压缩到最低程度。 d、以上答案都不对。
4、【单选题】assume that the current liabilities are $30 000; the long-term liabilities are $50 000, and the total assets are $240 000. the debt ratio is . a、0.125 b、0.208 c、0.333 d、3.0
5、【单选题】the relates the firm's market value per share to its book value per share. a、p/e ratio b、market value ratios c、eps d、capitalization ratio
6、【单选题】translate the following sentence into chinese. "return on assets measures the productivity of assets regardless of capital structures." a、存货周转率反映在不考虑资本结构的情况下企业资产的生产能力。 b、资产收益率反映在不考虑资本结构的情况下企业资产的生产能力。 c、负债比率反映在不考虑资本结构的情况下企业资产的生产能力。 d、以上答案都不对。
7、【单选题】translate the following sentence into english. “财务报表分析可以根据企业或行业的类型和分析者的具体需要以不同的方式开展。” a、ratios analysis can be done in different ways, depending on the type of firm or industry and the specific needs of the user. b、trend analysis can be done in different ways, depending on the type of firm or industry and the specific needs of the user. c、financial analysis can be done in different ways, depending on the type of firm or industry and the specific needs of the user. d、none of the above.
8、【单选题】translate the following sentence into chinese. "a ratio is a simple mathematical expression of the relationship of one item to another." a、比率就是一个项目也另一个项目之间的关系的数学表达方法。 b、比率就是一个项目也另一个项目之间的数学表达方法。 c、财务比率就是一个项目也另一个项目之间的关系的数学表达方法。 d、以上答案都不对。
9、【单选题】shows the protection to creditors and the extent of leverage being used. a、market-to-book ratio b、equity ratio c、current ratio d、quick ratio
10、【单选题】four widely used analytical techniques are (1) dollar and percentage changes, (2) trend percentages, (3) component percentages, and (4) . a、ratios b、total asset turnover ratio c、times-interest-earned ratio d、accounts receivable turnover ratio
12.312.3 qualitative characteristics of financial statements
1、【单选题】reliability means that the information is free from error and and can be relied on by users. a、bias b、deduct c、slack d、negotiate
2、【单选题】put the following into english. “付清” a、financing b、pay off c、evaluate d、disclose
3、【单选题】translate the following expression into chinese. “equivalent” a、收入 b、费用 c、收据 d、等价物
4、【单选题】translate the following sentence into chinese. "understandability means that the information provided in the financial statements is readily understandable by users." a、可理解性指的是财务报表中所提供的信息是可以为使用者所理解的。 b、可理解指的是财务报表中所提供的信息是可以为使用者所理解的。 c、可理解性指的是报表中所提供的信息是可以为使用者所理解的。 d、如上都不正确。
5、【单选题】translate the following sentence from chinese into english. “财务报表的质量特征主要有4项：可理解性、相关性、可靠性和可比性。” a、there are four principal qualitative characteristics of financial statements: understandability, relevance, reliability and comparability. b、there are four qualitative characteristics of financial statements: understandability, relevance, reliability and comparability. c、there are four principal qualitative characteristics of the statement of cash flows: understandability, relevance, reliability and comparability. d、none of the above.
6、【单选题】the measurement and display of the financial events and transactions must be carried out in a way. a、coincide b、consistent c、consist d、customary
7、【单选题】put the following into english. “融资” a、financing b、source c、financial position d、operating result
8、【单选题】translate the following expression into chinese. “relevance” a、可靠性 b、可比性 c、相关性 d、可理解性
9、【单选题】translate the following sentence into chinese. "relevance means that the information provided in the financial statements could influence the economic decisions of users by helping them evaluate past, present or future events, or correcting their past evaluations ." a、相关性指的是报表所提供的信息应能帮助使用者评估有关主体过去、现在、未来的事项，或者纠正过去的评估结果，以此影响使用者的经济决策。 b、可比性指的是财务报表所提供的信息应能帮助使用者评估有关主体过去、现在、未来的事项，或者纠正过去的评估结果，以此影响使用者的经济决策。 c、相关性指的是财务报表所提供的信息应能帮助使用者评估有关主体过去、现在、未来的事项，或者纠正过去的评估结果，以此影响使用者的经济决策。 d、如上都不正确。
10、【单选题】translate the following sentence from chinese into english. “相关的信息可以用来预测相关主体对于机会的把握及其对逆境的能力。” a、relevant information could be used to predict the ability of the entity to take advantage of opportunities and its ability to react to adverse situations. b、the information could be used to predict the ability of the entity to take advantage of opportunities and its ability to react to adverse situations. c、relevant information could be predict the ability of the entity to take advantage of opportunities and its ability to react to adverse situations. d、none of the above.
12.412.4 what tasks does an accountant do?
1、【单选题】in larger firms, accountants also perform , to ensure that the financial records of the company are accurate. a、internal audits b、account receivable c、functional manager d、financial record
2、【单选题】put the following into english. “注册会计师 ” a、accounting clerk b、certified public accountant c、a bank teller d、internal audit
3、【单选题】is a person who performs accounting tasks for individuals or companies. a、a cashier b、a bank teller c、an accountant d、none of the above.
4、【单选题】translate the following sentence into chinese. "because of bias concerns, an internal audit cannot be handled by an accountant who regularly handles the material concerned, and many companies hire outside accounting firms to perform audits." a、由于偏见关系，审计不能由经常处理相关材料的会计师来办理，因此许多公司雇佣外部会计事务所来做审计。 b、由于偏见关系，内部审计不能由经常处理相关材料的会计师来办理，因此许多公司雇佣外部会计事务所来做审计。 c、由于偏见关系，内部审计不能由经常处理相关材料的注册会计师来办理，因此许多公司雇佣外部会计事务所来做审计。 d、以上答案都不对。
5、【单选题】put the following into english. “会计师” a、accountant b、accounting c、account d、cashier
6、【单选题】put the following into chinese. "functional manager" a、职能经理 b、会计职员 c、会计师 d、注册会计师
7、【单选题】put the following into chinese. "financial health" a、做财务记录 b、财务记录 c、财务健康 d、应付账款
8、【单选题】state certification is usually required for accountants who perform audits and other sensitive accounting tasks, while it is not as vitally necessary for accounting clerks who work under . a、certified public accountants b、audits c、analyst d、none of the above.
9、【单选题】translate the following sentence into chinese. "these records include payroll information, accounts payable, accounts receivable, retail sales, and information regarding investments held by the company." a、这些记录包括薪水信息、应付账、应收账、零售额以及有关公司所持有的投资方面的信息。 b、这些财务记录包括薪水册信息、应收账、应付账、零售额以及有关公司所持有的投资方面的信息。 c、这些财务记录包括薪水册信息、应付账、应收账、零售额以及有关公司所持有的投资方面的信息。 d、以上答案都不对。
10、【单选题】translate the following sentence into english. “在大公司里，为确保公司的财务记录的准确性，会计师也履行内部审计业务。” a、in larger firms, accountants also perform internal audits, to ensure that the financial records of the company are accurate. b、in larger firms, accounting also perform internal audits, to ensure that the financial records of the company are accurate. c、in larger firms, accountants also perform audits, to ensure that the financial records of the company are accurate. d、none of the above.